Company X Had Sales of $120 with a Cost of Goods

Company X had sales of $120 with a cost of goods sold equal to 25% of sales.In addition,X had total other operating expenses of $50 with an interest expense of $20.If X pays a flat 40% of its pre-tax income in income taxes,what is X's net income?

A) $20
B) $27
C) $12
D) none of the above