Use the information below to answer this question.

\(\begin{array}{c|c}
\hline & \text{Dept A} & \text{Dept B} \\
\hline
\text{Sales} & 180,000 & 150,000 \\
\hline
\text{Cost of sales} & 79,000 & 85,000 \\
\hline
\text{Expense} & 28,000 & 40, 000 \\
\end{array}\)

How much is the gross profit for department A?

• A.N101,000
• B.N73,000
• C.N79,000
• D.N152,000
• E.