The income statement of Jones Company for the year ended December 31, 2012, follows.

Revenue from Sales $ 790,000

Cost of Products Sold 410,000

Gross Profit 380,000

Operating Expenses:

Selling Expenses $ 40,000

General Expenses 80,000 120,000

Operating Income 260,000

Equity in Earnings of Nonconsolidated Subsidiaries (loss) (20,000)

Operating Income Before Income Taxes 240,000

Taxes Related to Operations (94,000)

Net Income from Operations 146,000

Discontinued Operations:

Loss from Operations of Discontinued Segment (less

applicable income tax credit of $ 30,000) $ (70,000)

Loss on Disposal of Segment (less applicable

income tax credit of $ 50,000) (100,000) (170,000)

Income Before Cumulative Effect of Change in

accounting principle (24,000)

Cumulative Effect of Change in Accounting Principle

(less applicable income taxes of $ 25,000) 50,000

Net Income $ 26,000

Compute the net earnings remaining after removing nonrecurring items.

Determine the earnings (loss) from the nonconsolidated subsidiary.

Determine the total tax amount.