Sales Revenue Equals $367,810,sales Returns and Allowances Are $10,000,and Sales

Sales revenue equals $367,810,sales returns and allowances are $10,000,and sales discounts total $14,180.The cost of goods sold is $216,490,operating expenses are $28,500,and the company incurs $31,640 of income tax expense.Which of the following statements is correct?

A) Net sales equal $343,630 and gross profit is $98,640.
B) Net sales equal $67,000 and gross profit is $98,640.
C) Net sales equal $343,630 and gross profit is $127,140.
D) Net sales equal $367,810 and gross profit is $67,000.