During its $2020$ fiscal year, Imogen Co$.$ reported before$-$tax income of $$620,000.$This amount does not include the following two items, both of which are considered to be material in amount:Unusual Gain$$200,000$Loss on discontinued operations $(300,000)$The company's income tax rate is $40\%.$Imogen Co$.$ prepares its financial statements applying US GAAP. In its $2020$ income statement, Imogen Co$.$ would report income from continuing operations of