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 ? 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)