I post a question earlier- confused as to when taxes are assumed. Am I heading in the right directi

I post a question earlier- confused as to when taxes are assumed. Am I heading in the right direction when I say after profit- so my answer is 7,937.5 based on profit of 82,500. I am taking 317,5009Total costs)/40(cost per visit). Or if before profit 342,750/40= 8,567.75?????? Thanks for your assistance