The following is a partial year-end adjusted trial balance.

Account Title	Debits				Credits
Sales revenue					$	480,000
Loss on sale of investments	$	58,000
Interest revenue						7,500
Cost of goods sold		250,000
General and administrative expense		58,000
Restructuring costs		59,000
Selling expense		34,000
Income tax expense		96,000

Income tax expense has not yet been recorded. The income tax rate is 25%. a. Determine the operating income (loss). b. Determine the income (loss) before income taxes. c. Determine the net income (loss).