Presented below is information for Ivanhoe Corp., for the year 2025 Net sales $ 4,290,000 Cost of goods sold 2,640,000 Selling expenses 209,000 Administrative expenses154,000 Dividend revenue66,000 Interest revenue 44,000 Interest expense99,000 Write-off of goodwill due to impairment 165,000 Depreciation expense omitted in 2023 231,000 Dividends declared 264,000 Effect on prior years of change in accounting principle credit) 484,000 from operations of discontinued component of business 28,000 Gain from disposal of component of business 660.000 Federal tax rate of 20% on all items