Based on the following information calculate EBITDA ( $ Million) :
Sales 3000 , Cost of sales 1800 , R&D Expenses 400 , General Admn, Selling & Distribution Expense 400 , Finance Cost 30 , Income Tax 80 , Profit after Tax 290.
Depreciation and amortization expense included in expenses 100.
a. 420
b. 500
c. 470
d. 70