Presented below is information for XYZ Corporation for the year ended December 31, 2020: Sales revenue Cost of goods sold Selling and administrative expenses Dividends declared and paid Unrealized gain from available-for-sale debt investments Loss on discontinued operations Gain on the sale of equipment $510,000 220,000 50,000 10,000 15,000 20,000 4,000 All amounts are before tax. Assume a 20% effective tax rate. What is the amount of net income reported for December 31, 2020? $191,200 $ 179.200 $ 171.200 $195.200