The adjusted trial balance of Pacific Scientific Corporation on December 31, 2017, the end of the company's fiscal year, contained the following income statement items ($ in millions): sales revenue, $2461; cost of goods sold, $1226; selling expenses, $292; general and administrative expenses, $162; interest expense, $34; and gain on sale of investments, $82. Income tax expense has not yet been accrued. The income tax rate is 40%.

Determine the amount would appear in a multi-step income statement for non-operating income (loss). Answer in dollars and cents ($ 0.00 ).