Find (A) the Gross Profit, (B) the Net Income Before

Find (a) the gross profit, (b) the net income before taxes, and (c) the net income after taxes.
-Steel Master Sales had a cost of goods sold of $244,000, operating expenses of $157,000, returns of $16,000, taxes of $26,900, and gross sales of $538,000.

A) (a) $381,000 (b) $121,000 (c) $94,100
B) (a) $294,000 (b) $121,000 (c) $94,100
C) (a) $278,000 (b) $121,000 (c) $94,100
D) (a) $365,000 (b) $121,000 (c) $94,100