Consider the following items reported in Citi$$s Consolidated Statement of Income:

$$Principal transactions

$$Realized $($gain$)$ losses from sales of investments

$$Provision for loan losses

$$Restructuring

$$Other operating expenses $($which presumably includes the goodwill impairment$)$

$$Discontinued operations

Discuss whether you would eliminate all or part of each item when assessing current profitability and forecasting the future earnings of Citi. If so$,$ what adjustments would you make to the financial statements $($assuming a tax rate of $35\%)?$