Concept:Gross profit measures how much money remains from sales after covering the direct cost of the goods sold.Explanation:Gross profit is found by deducting the direct cost of goods sold from total sales revenue.The formula is:Gross Profit=Sales−Cost of Goods SoldUsing the options, sales minus cost of goods sold matches this formula.It does not involve purchases alone, goods available for sale, or subtracting in the reverse order.Answer:B. Sales minus cost of goods sold.