The following inc

ome statement items appeared on the adjusted trial balance of Schembri Manufacturing Corporation for the year ended December $31,2024($$ in thousands$)$: sales revenue, $$17,300$; cost of goods sold, $$7,200$; selling expenses, $$1,400$; general and administrative expenses, $$900$; interest revenue, $$150$; interest expense, $$250.$ Income taxes have not yet been recorded. The company$$s income tax rate is $25\%$ on all items of income or loss. These revenue and expense items appear in the company$$s income statement every year. The company$$s controller, however, has asked for your help in determining the appropriate treatment of the following nonrecurring transactions that also occurred during $2024($$ in thousands$).$ All transactions are material in amount.