Not enough information. He spent a total of $140 on purchasing the cow and collected a total of $160 so they are trying to trick you into saying $20 but how long did he own the cow? It doesn’t say. He had to feed it, take it to the vet, buy a shovel to clean the poop, etc. He also may have sold a bunch of milk or maybe people paid him to take pictures with the cow. That’s before we get into permits, fees, taxes, pro-rated barn space, and opportunity cost because the same money could have been used to by chickens. Also he may have had to buy insurance on the cow in case someone mutilated it in an effort to convince morons that aliens actually exist. This whole thing is a big trick. Don’t fall for it.