On May 1 , Foxtrot Co. agreed to sell the assets of its Footwear Division to Albanese Inc. for $80 million. The sale was completed on December 31,2016. The following additional facts pertain to the transaction: - The Footwear Division qualifies as a component of the entity according to GAAP regarding discontinued operations. - The book value of Footwear's assets totaled $48 million on the date of the sale. - Footwear's operating income was a pre-tax loss of $10 million in 2016. - Foxtrot's income tax rate is 40%. In the 2016 income statement for Foxtrot Co., it would report income from discontinued operations of: Present and future value tables of 1 at 9% are presented below. Mustard's Inc. sold the rights to use one of its patented processes that will result in cash receipts of $2,500 at the end of each of the next four years and a lump sum receipt of $4,000 at the end of the third year. The total present value of these payments if interest is at 9% is: What would Symphony report as total shareholders' equity