During the current year, Fuqua Steel Co. had the following unusual financial events occur:

• Bonds payable were retired five years before their scheduled maturity, resulting in a $260,000 gain. Fuqua has frequently retired bonds early when interest rates declined significantly.
• A steel forming segment suffered $255,000 in losses due to hurricane damage. This was the fourth similar loss sustained in a 5-year period at that location.
• A segment of Fuqua's operations, steel transportation, was sold at a net loss of $350,000. This was Fuquas first divestiture of one of its operating segments.

Before income taxes, what amount of gain (loss) should be reported separately as a component of income from continuing operations?