Bramble Corp. has $149\mathrm{.}750$ shares of common stock outstanding. In $2025,$ the company reports income from continuing operations before income tax of $ $1,213,100.$ Additional transactions not considered in the $$1,213,100$ are as follow:

$1.$ In $2025,$ Bramble Corp. sold equipment for $$37,200.$ The machine had originally cost $$83,400$ and had accumulated depreciation of $$32,300.$ The gain or loss is considered non$-$recurring.

$2.$ The company discontinued operations of one of its subsidiaries during the current year at a loss of $$191,200$ before taxes. Assume that this transaction meet the criteria for discontinued operations. The loss from operations of the discontinued subsidiary of $$92,400$ before taxes the loss from disposal of the subsidiary was $$98,800$ before taxes.

$3.$ An interal audit discovered that amortization of intangible assests was understated by $$38,900($net of tax$)$ in a prior period. The amount was charged against retained earnings.

$4.$ The company recorded a non$-$recurring gain of $$127,400$ on the condemnation of some of its property $($included in the $$1,213,100).$