Sunland Corporation has income from continuing operations of $284,200 for the year ended December 31,2025 . It also has the following items (before considering income taxes). 1. An unrealized loss of $78,400 on available-for-sale securities. 2. A gain of $29,400 on the discontinuance of a division (comprised of a $9,800 loss from operations and a $39,200 gain on disposal). Assume all items are subject to income taxes at a 20% tax rate