In its proposed 2017 income statement, Blue Spruce Corp. reports income before income taxes $459,000, income taxes $82,620 (not including unusual items), loss on operation of discontinued music division $65,700, gain on 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.