The Following Information Relates to Nebula Ltd Calculate the Profit

Multiple Choice

The following information relates to Nebula Ltd.
$$\begin{array} { | l | l | } \hline \text { Sales revenue } & \$ 230,000 \\\hline \text { Cost of sales } & 150,000 \\\hline \text { Interest revenue } & 10,000 \\\hline \text { Operating expenses } & 40,000 \\\hline \text { Sales discounts } & 20,000 \\\hline \text { Sales returns and allowances } & 7000 \\\hline\end{array}$$
Calculate the profit.

A) $230,000
B) $13,000
C) $23,000
D) $70,000