the answer isnt 196,000 or 138,000

Oriole Company. follows IFRS and has the following amounts for the year ended December 31, 2020: gain on sale of FV-NI investments (before tax), $14,000; loss from operation of discontinued division (net of tax), $39,000; income from operations (before tax), $196,000; unrealized holding gain-OCI (net of tax), $11,000; income tax on income from continuing operations, $58,000; loss from disposal of discontinued division (net of tax), $69,500. The unrealized holding gain-OCl relates to investments that are not quoted in an active market. (a) Your answer is incorrect. Calculate income from continuing operations. Income from Continuing Operations $