Walmart Inc., a multinational retail corporation, provides the following financial data for the fiscal year ending December 31, 2023:

• Net Sales Revenue: $550 billion
• Cost of Goods Sold: $400 billion
• Operating Expenses: $80 billion
• Selling, General, and Administrative Expenses (SG&A): $60 billion
• Depreciation and Amortization: $10 billion
• Interest Expense: $5 billion
• Income Tax Rate: 20% Calculate: a) Gross Profit b) Operating Income c) Net Income d) Earnings per Share (EPS), considering 3 billion outstanding shares.