The income statement of Jones Company for the year ended December 31, 2012, shows:

Sales	$1,800,000
Cost of good sold	1,200,000
Gross profit	$ 600,000
Operating expenses	(200,000)
Equity earnings of nonconsolidated subsidiaries	30,000
Operating income before income taxes	$ 430,000
Taxes related to operations	(130,000)
Net income from operations before cumulative effect of change in
accounting principle	$ 300,000
Cumulative effect of change in accounting principle (less applicable
income taxes of $30,000)	60,000
Net income	$ 360,000

Required:

a.	Compute the net earnings after removing nonrecurring items.
b.	Determine the earnings from the nonconsolidated subsidiary.
c.	Determine the total tax amount.