During the year ended December 31, 2018, Dalgliesh Co. had sales of $1,500, cost of goods sold of $800, and sales, general and administrative expenses of $200. In addition, Dalgiesh is involved in a restructuring process expected to last several years, and incurred restructuring costs in 2018 of $125. During the year the company also sold various investments for a net pre-tax gain of $125, and received $40 in dividends from investments. The effective tax rate is 40%.

What amount of operating and nonoperating income will Dalgiesh present in its year 8 income statement?