Jimmy Bat makes $200,000 a year. He makes just $40,000 more then half of what Billy Glove makes a year. Use b to represent how much money Billy Glove makes each year.

Given:

Jimmy Bat's annual income = $200,000
Billy Glove's annual income = b

According to the problem, Jimmy Bat makes $40,000 more than half of what Billy Glove makes annually:
200,000 = 0.5b + 40,000

Solving for b:
0.5b = 200,000 - 40,000
0.5b = 160,000
b = 160,000 / 0.5
b = 320,000

Therefore, Billy Glove makes $320,000 a year.