Riverbed Corp has income from continuing operations of $269,700 for the year ended December 31,2022 . It also has the following items (before considering income taxes). 1. An unrealized loss of $74,400 on available-for-sale securities. 2. A gain of $27,900 on the discontinuance of a division (comprised of a $9,300 loss from operations and a $37,200 gain on disposal). Assume all items are subject to income taxes at a 20% tax rate