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), $15,400; loss from operation of discontinued division (net of tax), $43,200; income from operations (before tax), \$215,600; unrealized holding gain- OCl (net of tax), \$12,400; income tax on income from continuing operations, $63,600; loss on disposal of discontinued division (net of tax), $76,000. The unrealized holding gain-OCI relates to investments that are not quoted in an active market. (a) Calculate income from continuing operations. Income from Continuing Operations