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 expenses Restructuring costs Selling expenses Income tax expense Debits Credits 300,000 0.5 points 22,000 4,000 160,000 40,000 50,000 25,000 eBook Print References Income tax expense has not yet been recorded. The income tax rate is 40% a. Determine the operating income (loss) b. Determine the income (loss) before income taxes c. Determine the net income (loss) $ 25,000 a. Operating income (loss) b Income (loss) before income taxes c. Net income (loss) 4,200