E13-2 Trayer Corporation has income from continuing operations of $290,000 for the Prepare statement of year ended December 31, 2017. It also has the following items (before considering income comprehensive income. taxes) (LO 1), AP 1. An unrealized loss of $80,000 on available-for-sale securities. 2. A gain of $30,000 on the discontinuance of a division (comprised of a $10,000 loss from operations and a $40,000 gain on disposal). 3. A correction of an error in last years financial statements that resulted in a $20,000 understatement of 2016 net income. Assume all items are subject to income taxes at a 20% tax rate. Instructions operations IIN, Pspire a sie ofcomprehenasve income, begining wih income from contnuing