Carla Vista Inc. follows IFRS and has the following amounts for the year ended December 31, 2023: gain on disposal of FV-NI investments (before tax), $14,100; loss from operation of discontinued division (net of tax), $39,300; income from operations (before tax), $197,400; unrealized holding gain-OCI (net of tax), $11,100; income tax on income from continuing operations, $58,400; loss on disposal of discontinued division (net of tax), $69,000. The unrealized holding gain-OCI relates to investments that are not quoted in an active market. (a) Calculate income from continuing operations. Income from Continuing Operations $