The following information was taken from the records of Swifty Inc. for the year $2025$: Income tax applicable to income from continuing operations $$314,840$; income tax applicable to loss on discontinued operations $$37,400$; income tax applicable to unusual gain $$40,800$; income tax applicable to unusual loss $$27,200$; and unrealized holding gain on available$-$for$-$sale securities$,$ net of taxes, $$23,000.$

$\backslash$table$[[$Unusual gain,$$120,000,$Cash dividends declared,$$210,000$