Excerpts from the statements of comprehensive income for Yaoming Adventures Limited for the years 20X2 through 20X4 are as follows:

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(stated in millions of Canadian dollars) Operating earnings from continuing operations, before unusual items and income tax Unusual items: Loss from earthquake damage Gain on expropriation of property Earnings (loss) from continuing operations, before tax Income tax expense (recovery) on continuing operations Earnings (loss) from continuing operations, after tax Discontinued operations: Income from operations of discontinued segment, net of tax Gain on disposal of discontinued segment, net of tax Net earnings (loss) 20X4 20X3 20X2 $30 $25 $20 (40) (15) (3) (12) |8 35 55 44 10 50 21 15 $74 $ (2) $59