The following are partial financial statements for an industrial firm that you are required to analyze and value. All amounts are in millions of dollars.

Income Statement. Year $2022$

$\backslash$table$[[$Sales$,2,000],[$Cost of goods sold,$1,500],[$Gross profit,$500],[$Selling and general expenses,$300],[$Restructuring charge,$14],[$Interest income,$5],[$Interest expense,$21],[$Income before tax,$170],[$Income taxes,$60],[$Net income,$J$