The quotient of a number and 12 - 3 is -4

Olivia uses the work below to determine 55% of 720 which explains the error in olivia’s solution

Lv beethoven software supplies customized software to a managed healthcare system. lv beethoven software's costs for the software is $1,723,000. lv beethoven software sells the software to the healthcare system for $3,816,981.10. overhead expenses are estimated at 47% of the selling price. what is lv beethoven software's net profit to the nearest dollar?

Is this a polynomial function? i need to know asap