Concord Corporation has income from continuing operations of $266,000 for the year ended December 31,2022 . It also has the followine items (before considerine income taxes). 1. An unrealized loss of $94,000 on awailable-for-sale securities. 2. A pain of $27,000 on the discontinuance of a division (comprised of a $16,000 loss from operations and a $43,000 gain on disposal). Assume all items are subject to income taves at a 21% tax rate