Sunland Corporation has income from continuing operations of $219,000 for the year ended December 31,2027 . It also has the following items (before considering income taxes). 1. An unrealized loss of $72,600 on available-for-sale securities. 2. A gain of $27,000 on the discontinuance of a division (comprised of a $6,400 loss from operations and a $34,000 gain on disposal). Assume all items are subject to income taxes at a 15% tax rate. (a)