59. Oracle Corporation reported the following financial information for the year ending May 31, 2023:
60. 
    
    • Total Revenue: $80 billion
    • Cost of Goods Sold (COGS): $25 billion
    • Operating Expenses: $30 billion
    • Other Income: $5 billion
    • Tax Expense: $10 billion

a) Calculate the gross profit. b) Determine the operating profit. c) Compute the net profit before tax. d) Calculate the net profit after tax, assuming a tax rate of 20%.