Jacobsen Corporation prepares its financial statements applying U.S. GAAP. During its 2016 fiscal year, the company reported before-tax income of $621,000. This amount does not include the following two items, both of which are considered to be material in amount: $201.000 17 Unusual gain (301,000) Loss on discontinued operations The company's income tax rate is 30%. In its 2016 income statement, Jacobsen would report income from continuing operations of