Concord Corporationhas income from continuing operations of $$202,000$ for the year ended December $31,2022.$ It also has the following items $($before considering income taxes$).$

An unrealized loss of $$77,900$ on available$-$for$-$sale securities$.$

A gain of $$34,700$ on the discontinuance of a division $($comprised of a $$9,100$ loss from operations and a $$43,800$ gain on disposal$).$

Assume all items are subject to income taxes at a $20\%$ tax rate.