On July 1, 2022, Cullumber Corp. leased heavy equipment to Marin Inc. for one year, at $60600 a month. Marin returned the equipment on June 30,2023, and the next day, Cullumber Corp. leased this equipment to Ayayai Ltd. for three years, at $79000 a month. The original cost of the equipment was $3202000. The equipment, which has been continually on lease since July 1,2020 , is being depreciated on a straight-line basis over ten years with no residual value. Assuming that both the lease to Marin and the lease to Ayayai are appropriately recorded as operating leases for accounting purposes, how much net income (loss) before income taxes that each company would record as a result of the above facts for the year ended December 31, 2023? Cullumber Marin $837600$517400$517400$(363600)$(363600)$(363600)$(474000)$(948000)$(474000)