9. The following information was extracted from the 2020 financial statements of Max Company Income from continuing operations before income tax Selling and administrative expenses Income from continuing operations Gross profit $70,000 48,000 49,000 135,000 Assuming that there is no Other Revenue and Gains, the amount reported for Other Expenses and Losses is a. 17,000 b. 22,000 c. 38,000 d. 65,000