Selected account balances from the adjusted trial balance for Olinda Corporation as of its calendar year-end December 31 follow. Assume that the companys income tax rate is 30% for all items.

		Debit	Credit
a.	Interest revenue		$ 15,200
b.	Depreciation expenseEquipment	$ 35,200
c.	Loss on sale of equipment	27,050
d.	Accounts payable		45,200
e.	Other operating expenses	107,600
f.	Accumulated depreciationEquipment		72,800
g.	Gain from settlement of lawsuit		45,200
h.	Accumulated depreciationBuildings		176,900
i.	Loss from operating a discontinued segment (pretax)	19,450
j.	Gain on insurance recovery of tornado damage		30,320
k.	Net sales		1,010,500
l.	Depreciation expenseBuildings	53,200
m.	Correction of overstatement of prior years sales (pretax)	17,200
n.	Gain on sale of discontinued segments assets (pretax)		40,000
o.	Loss from settlement of lawsuit	24,950
p.	Income tax expense	?
q.	Cost of goods sold	494,500

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