Oil giant Shell posts highest-ever annual profit of $40 billion
The extraordinary scale of the industry's earnings has renewed criticism and sparked calls for a Big Oil windfall profit tax.
Below is an instruction that describes a task. Write a response that appropriately completes the request.

### Instruction: Oil giant Shell posts highest-ever annual profit of $40 billion

### Response: The extraordinary scale of the industry's earnings has renewed criticism and sparked calls for a Big Oil windfall profit tax.