The following is an adjusted partial trial balance at the end of the year.

account title	Debts	Credits
sales revenue		300.000
Loss on sale of investments	22,000
The return on an investment		4,000
cost of goods sold	160.000
General and administrative expenses	40.000
restructuring costs	50,000
selling expenses	25,000
Income from tax expenses	0

The income tax expense has not yet been recorded. The income tax rate is 40%.

Required
Determine the operating profit (loss).

Determine the profit (loss) before income taxes

Determine the net income (loss).