pls explain fully w numbers

Current Attempt in Progress Delray Inc. follows IFRS and has the following amounts for the year ended December 31, 2020: gain on disposal of FV-NI investments (before tax). $15,000; loss from operation of discontinued division (net of tax). $42,000; income from operations (before tax). $220,000; unrealized holding gain-OCI (net of tax), $12,000; income tax on income from continuing operations, $63,000, loss on disposal of discontinued division (net of tax) $75,000. The unrealized holding gain-oct relates to investments that are not quoted in an active market. (e) What would be the impact on income from continuing operations, net income other comprehensive income and comprehensive income if Delray followed ASPE