During $20$x$4,$ Ben's Berries had $$828,000$ in sales, sales discounts of $$12,420,$ sales returns and allowances of $$18,630.$

In addition, Ben recorded cost of goods sold of $$393,300,$ and $$284,830$ in operating expenses.

What was Ben's gross profit for $20$x$4?$

Multiple Choice

$$422,280.$

$$403,650.$

$$796,950.$

$$118,820.$

$$416,070.$