Sirius Corporation reported the following 2020 income statement (in $ millions): SIRIUS CORPORATION Income statement for the year ended September 30, 2020 Sales $920,560 Cost of goods sold 634,820 Gross profit 285,740 Selling, general and administrative 115,320 Research and development expenses 46,550 Restructuring charge 37.260 Litigation settlement 29,650 Pension curtailment gain (2.480) Other expenses, net 23,560 Total expenses 249,860 Operating profit 35,880 Interest expense 9,630 Gain on sale of securities (5.720) Income before taxes 31,970 Provision for income tax 11,830 Footnotes to Sirius Corporation's MD&A and financial statements disclose the following information: Restructuring charges include accruals for severance packages and losses on asset write-downs. The company does not anticipate further restructuring activity. A lawsuit related to product malfunctions was settled and ongoing lawsuits will not materially affect future income. Changes to the company's pension plan resulted in a one-time gain. Securities were sold during the year to fund the litigation settlement. What adjustments would you make to Sirius's income statement before you started to forecast its income statement for 2021? (No need to complete an adjusted income statement. Just briefly discuss which items should be adjusted and how to adjust them.)