The adjusted trial balance of Pacific Scientific Corporation on December 31, 2021, the end of the company's fiscal year, contained the following income statement items ($ in millions): sales revenue, $2,040; cost of goods sold, $1,220; selling expense, $147; general and administrative expense, $153; interest expense, $50; and gain on sale of investments, $90. Income tax expense has not yet been recorded. The income tax rate is 25%. What's net income if the company reports a multiple-step income statement? $460 million O $480 million O $440 million $420 million