The Callie Company Has Provided the Following Information

Multiple Choice

The Callie Company has provided the following information:
Operating expenses were $231,000;
Cost of goods sold was $376,000;
Net sales were $940,000;
Interest expense was $32,000;
Gain on sale of a building was $76,000;
Income tax expense was $151,000.
What was Callie's income before taxes?

A) $564,000
B) $188,000
C) $377,000
D) $232,000