I need to know the income from continuing operations and the computations.

5. Jacobsen Corporation prepares its financial statement applying International Financial Reporting Standards. During its 2013 fiscal year, the company reported before-tax income of $620,0 This amount does not include the following two items, both of which are considered to be material in amount $200,000 Unusual and infrequent gain (300,000) Loss from discontinued operations The company's income tax rate is 40%. In its 2013 income statement, Jacobsen would report income from continuing operations of A. $312,000. B. $372,000. C. $492,000. D. $620,000