During its 2021 fiscal year, Jacobsen Corporation reported before-tax income of $624,000. This amount does not include the following two items, both of which are considered to be material in amount Unusual gain Loss on discontinued operations $204,000 (304,000) The company's income tax rate is 25%, Jacobsen Corporation prepares its financial statements applying U.S. GAAP. In its 2021 income statement, Jacobsen would report income from continuing operations of: Jacobsen Corporation prepares its financial statements applying U.S. GAAP. In its 2021 income statement, Jacobsen would report income from continuing operations of Multiple Choice O $42.000 $400.000 5624.000 $460.000