In its 2017 proposed income statement, Blue Spruce Corp. reports income before income taxes of $459,000, income taxes of $82,620 (not including unusual items), discontinued music division operating loss of $65,700, gain of disposal of discontinued music division $50,900 and unrealized loss on available-for-sale securities $140,000. The income tax rate is 18%.

Prepare a correct statement of comprehensive income, beginning with income before income taxes.