ZZZ Inc. has operating revenues of 100 and its operating expenses (excluding tax expense) equals 80. ZZZ has tax expense of three. ZZZ has financial expense of seven and financial income of two (i.e., its net financial expense before tax is five). The tax rate is 20 percent. ABC 's net operating profit after tax is: 12. 15. 16. 17. 20. None of the above, there is not enough information to answer the