Which One of the Following Statements Describes the Profit Before

Which one of the following statements describes the profit before tax %?

A) The profitability % after adding all income and deducting all expenses and charges for the period under review.
B) The profitability % on the basis of revenue - all operating costs, but before taking into account the effects of net finance costs and income tax.
C) The profitability % after deducting all costs incurred and adding all income earned.
D) The profitability % after deducting all the direct costs of production of goods sold or all the direct costs of goods bought for resale.