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 Restructuring costs General and administrative expense Selling expense Income tax expense Debits $ 58,000 250,000 58,000 59,000 34,000 ? Credits $ 480,000 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). 7,500