Presented below is information for Fowler Corporation for the year ended December 31, 2020: Sales revenue Cost of goods sold Selling and administrative expenses Interest revenue Dividends declared and paid Gain on discontinued operations Depreciation expense omitted in 2019 $500,000 220,000 100,000 7.000 8,000 15,000 18,000 All amounts are before tax. Assume a 15% effective tax rate. What is the amount reported on a multiple step income statement for income from operations for December 31, 2020? $ 153,000 $ 202.000 $ 187,000 $ 162.000 $ 180,000