The following data includes all the elements from Cecil income statement: Selling and Administrative Expenses $1,000 Loss on Disposal of Equipment 150 Sales 3,500 Interest Revenue 300 Cost of Goods Sold 1,200 200 Income Tax Expense Loss from Discontinued Operations 310 What is the amount of gross profit for ABC? $1,200 O $2,500 $2,300 O $1,300