Teal Inc. reported the following pretax income (loss) and related tax rates during the years 20132019. Pretax Income (loss) Tax Rate 2013 $38,600 30 % 2014 23,900 30 % 2015 48,900 30 % 2016 73,600 40 % 2017 (196,900 ) 45 % 2018 74,800 40 % 2019 98,500 35 % Pretax financial income (loss) and taxable income (loss) were the same for all years since Teal began business. The tax rates from 20162019 were enacted in 2016. Prepare the portion of the income statement, starting with Operating loss before income taxes, for 2017