14. The following is a partial year-end adjusted trial balance. Account Title Debits Sales revenue Credits $300,000 Loss on sale of investments $22,000 Interest revenue $4,000 Cost of goods sold $160,000 General and administrative expense $ 40,000 Restructuring costs $ 50,000 Selling expense $ 25,000 ? Income tax expense Income tax expense has not yet been recorded. The income tax rate is 25%. Determine the following: (a) operating income (loss), (b) income (loss) before income taxes, and (c) net income (loss).