The following is a partial year-end adjusted trial balance. Account Title Sales revenue Loss on sale of investments Interest revenue Cost of goods sold General and administrative expense Restructuring costs Selling expense Income tax expense Debits Credits $360,000 $ 34,000 7,000 190,000 46,000 53,000 28,000 ? 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). > Answer is complete but not entirely correct. a. Operating income (loss) $ 40,000 b. Income (loss) before income taxes $ 13,000 C. Net income (loss) $ 7,800