Hello, I am confused as to where the numbers from the solution for Chapter 4, Problem 11P come from in the text book of Financial Reporting and Analysis (13th edition). If someone can explain the solutions that would be really helpful.

The income statement of Jones Company for the year ended December 31, 2010, follows. Revenue from sales $ 790,000 Cost of products sold 410.000 Gross profit $ 380,000 Operating expenses: Selling expenses $ 40,000 General expenses 80,000 120,000 Operating income $ 260,000 Equity in earnings of nonconsolidated subsidiaries (loss) (20,000) Operating income before income taxes $ 240,000 Taxes related to operations (94.000) Net income from operations $ 146,000 $ (70,000) (100,000) (170,000) Discontinued operations: Loss from operations of discontinued segment (less applicable income tax credit of $30,000) Loss on disposal of segment (less applicable income tax credit of $50,000) Income before cumulative effect of change in accounting principle Cumulative effect of change in accounting principle (less applicable income taxes of $25,000) Net income $ (24,000) 50,000 $ 26,000 Required: a. Compute the net earnings remaining after removing nonrecurring items. b. Determine the earnings (loss) from the nonconsolidated subsidiary. c. Determine the total tax amount