Use the following income statement of Elliott Game Theory Consulting to determine its net operating profit after taxes (NOPAT). Use 25% as the tax rate. Elliot Game Theory Consulting Income Statement for Year Ending December 31 Sales Operating costs excluding depreciation Depreciation and amortization Earnings before interest and taxes Less interest Pre-tax income Taxes (25%) Net income available to common stockholders 2020 $500,000 300,000 90,000 $110,000 1,000 $109,000 27,250 $ 81,750 Round your answer to the nearest dollar