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 $ 54,000 240,000 56,000 58,000 33,000 ? Credits $ 460,000 6,500 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). a. Operating income (loss) b. Income (loss) before income taxes c. Net income (loss)