please show detailed calculation of how we get the answer

At Ruth Company, events and transactions during 2014 included the following. The tax rate for all items is 30%. (1) (2) (3) Depreciation for 2012 was found to be understated by $90,000. A strike by the employees of a supplier resulted in a loss of $75,000. The inventory at December 31, 2012 was overstated by $120,000. Test Bank for Intermediate Accounting, Fifteenth Edition (4) A flood destroyed a building that had a book value of $1,500,000. Floods are very uncommon in that area. The effect of these events and transactions on 2014 net income net of tax would be b. ($1,102,500)