Samoan Inc.$\text{'}$s $2022$ income from continuing operations before income taxes was $$285,000.$ Samoan Inc. reported before$-$tax income on discontinued operations of $$66,000.$ All tax items are subject to a $25\%$ tax rate. In its income statement for $2022,$ Samoan Inc. would show the following line$-$item amounts for income tax expense and net income: