sales revenue	300,000
COGS	180,000
Selling and Admin	30,000
Interest rev	6,000
Dividends declared and paid	9,000
Loss from discontinued	15,000
Dividend rev	8,000
Interest ex	8,000

What is the net amount of non-operating revenue and expenses?

-81,000

-6,000

-(9,000)

-(3,000)