B$52$ Corporation$$s pre$-$tax accounting income of $$726,000$ for the year $2020$ included the following items:

Amortization of identifiable intangibles $$140,000$

Depreciation of building $119,000$

Loss from discontinued operations $46,000$

Unusual, non$-$recurring gains $157,000$

Profit$-$sharing payments to employees $69,300$

Lush Industries Ltd$.$ would like to purchase B$52$ Corporation. In trying to measure B$52$s normalized earnings for $2020,$ Lush determines that the building$$s fair value is triple the book value and that its remaining economic life is double the life that B$52$ is using. Lush would continue the profit$-$sharing payments to employees, with the payments being based on income from continuing operations before amortization and depreciation.

Required

Calculate the $2020$ normalized earnings amount of B$52$ Corporation that Lush would use to calculate goodwill.