Financial information for a company is presented below:

$\backslash$table$[[$Operating Expenses,$42,000],[$Sales Returns and Allowances,$7,000],[$Sales Discounts,$2,000],[$Sales Revenue,$160,000],[$Cost of Goods Sold,$105,000]]$

Using the above information, what is gross profit?

$48,000$

$55,000$

$4,000$

$46,000$