Crane Corporation has income from continuing operations of $$435,000$ for the year ended December $31,2025.$ It also has the following items $($before considering income taxes$).$

An unrealized loss of $$120,000$ on available$-$for$-$sale securities$.$

A gain of $$45,000$ on the discontinuance of a division $($comprised of a $$15,000$ loss from operations and a $$60,000$ gain on disposal$).$

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

Prepare a partial income statement, beginning with income from continuing operations.