Crane Inc. reported income from continuing operations before taxes during $2023$ of $$929,760.$ Additional transactions occurring in $2023$ but not considered in the $$929,760$ are as follows.

$1.$ The corporation experienced an uninsured flood loss in the amount of $$93,600$ during the year.

$2.$ At the beginning of $2021,$ the corporation purchased a machine for $$56,160($salvage value of $$9,360)$ that had a useful life of $6$ years. The bookkeeper used straight$-$line depreciation for $2021,2022,$ and $2023,$ but failed to deduct the salvage value in computing the depreciation base.

$3.$ Sale of securities held as a part of its FV$-$NI portfolio resulted in a loss of $$59,280.$

$4.$ The corporation disposed of its recreational division at a loss of $$119,600$ before taxes. Assume that this transaction meets the criteria for discontinued operations.

$5.$ The corporation decided to change its method of inventory pricing from average$-$cost to the FIFO

method. The effect of this change on prior years is to increase $2021$ income by $$62,400$ and decrease $2022$ income by $$20,800$ before taxes. The FIFO method has been used for $2023.$

Crane follows IFRS and has a December year end. Common shares outstanding for the year are $120,000$ shares. Assume a tax rate of $30\%$ on all items, unless indicated otherwise.