Cullumber Inc. follows IFRS and has the following amounts for the year ended December 31, 2023 : gain on disposal of FV-NI investments (before tax), $13,700; loss from operation of discontinued division (net of tax), $38,100; income from operations (before tax), $205,500; unrealized holding gain- OCl (net of tax), $10,700; income tax on income from continuing operations, $57,800; loss on disposal of discontinued division (net of tax), $68,500. The unrealized holding gain- OCl relates to investments that are not quoted in an active market. (a) Calculate income from continuing operations. Income from Continuing Operations $