Sandhill Co. has a tax rate of 30 percent and income before non-operating items of $1784600. It also has the following items (gross amounts).

Unusual gain	$ 115000
Loss from discontinued operations	915100
Dividend revenue	31000
Income increasing prior
period adjustment	362000

What is the amount of income tax expense Sandhill would report on its income statement?

$544680

$304650

$413250

$579180