The following information was takan from the racords of Sheffiald Inc for the year $2025$: Income tax applicable to income from

continuing operations $$209,440,$income tax applicable to loss on discontinuad operations $$28,560,$and unrealized holding gain on

available$-$for$-$sale debt securities $($net of tax$)$$$16,800.$

Shares outstanding during $2025$ware $100,000$