The following amounts are from Silverton Co.s 2014 income statement:

Sales ................................................. $340,000

Sales returns and allowances .......................... 5,000

Cost of goods sold .................................... 132,000

Utilities expense ..................................... 66,000

Interest revenue ...................................... 1,000

Income tax on operations .............................. 28,000

Extraordinary loss due to earthquake, net of tax ...... 5,000

Interest expense ...................................... 4,000

Salaries expense ...................................... 46,000

Loss on sale of investments ........................... 3,000

What amount would Silverton show for income from continuing operations on a multiple-step format income statement? a. $68,000 b. $96,000 c. $57,000 d. $52,000