17) James Company had the following income statement for the year ended December 31, 2010: Net sales $600,000 Costs and expenses Cost of goods sold 400,000 Selling, general, and administrative expenses 80,000 Interest expense 5,000 Income tax 35,000 80,000 Gain from discontinued operations 30,000 110,000 Unrealized loss on available for-sale-securities 8,000 $102,000 The firm's operating income for 2010 was: 200,000 120,000 115,000 O unable to determine from the information given