Sheehan Inc. has a total book income, before tax, of $$1,400,000.$ Included in total income was a net gain $$250,000.$ The net gain includes a loss from operations till the sale date $$100,000$ and the gain on disposal $$350,000$ from discontinued operations. The current tax rate is $21\%.$ Record in the space a partial income statement, in proper form, beginning with $$ income from continuing operations before tax$$ through $$net income.$$ Use intraperiod tax allocation.