At ABC Company, events and transactions during $2022$ included the following. The tax rate for all items is $30\%$: $(1)$Depreciation for $2020$ was found to be understated by $45,000$; $(2)$ A litigation settlement resulted in a loss of $37,500$; $(3)$ The inventory at December $31,2020$ was overstated by $60,000$; $(4)$ The company disposed of its recreational division at a loss of $750,000.$ The effect of these events and transactions on $2022$ net income net of tax would be