Selected account balances from the adjusted trial balance for Olinda Corporation as of its calendar year$-$end December $31$ follow. Assume that the company$$s income tax rate is $40\%$ for all items.

Debit Credit

a$.$ Interest revenue $ $14,700$

b$.$ Depreciation expense$$Equipment $ $34,700$

c$.$ Loss on sale of equipment $26,550$

d$.$ Accounts payable $44,700$

e$.$ Other operating expenses $107,100$

f$.$ Accumulated depreciation$$Equipment $72,300$

g$.$ Gain from settlement of lawsuit $44,700$

h$.$ Accumulated depreciation$$Buildings $175,900$

i$.$ Loss from operating a discontinued segment $($pretax$)18,950$

j$.$ Gain on insurance recovery of tornado damage $29,820$

k$.$ Net sales $1,005,500$

l$.$ Depreciation expense$$Buildings $52,700$

m$.$ Correction of overstatement of prior year$$s sales $($pretax$)16,700$

n$.$ Gain on sale of discontinued segment$$s assets $($pretax$)37,500$

o$.$ Loss from settlement of lawsuit $24,450$

p$.$ Income tax expense $?$

q$.$ Cost of goods sold $489,500$

$3.$ What is the total amount of after$-$tax income $($loss$)$ associated with the discontinued segment?