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

Account Title	Debits				Credits
Sales revenue					$	360,000
Loss on sale of investments	$	34,000
Interest revenue						7,000
Cost of goods sold		190,000
General and administrative expense		46,000
Restructuring costs		53,000
Selling expense		28,000
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).