Using the information provided, indicate how much the total Net Operating Profit BEFORE taxes would be (Net Operating Profit BEFORE tax = NOPBT). Tip: It is recommended to first identify the operating accounts of the state in order to answer the question

ABC, Inc.Consolidated Income StatementFor the year that ended on December 31, 2023$ millionsNet sales $ 92,000Cost of sales (costo inventario vendido)(27,600)Gross profit64,400Operating expenses: Selling, general and administrative expenses13,800 Research, development & engineering expenses4,600 Restructuring charges 92 Depreciation and amortization expense920Total operating expenses19,412Operating income44,988other revenues and other expenses: Interest expense1,104 Interest revenue460 Investment income from equity method92 Dividend revenue138 Loss for sale of equipment184Earnings before income taxes44,758 Income tax expense (benefit)2,300Net Income $ 42,458