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The Willie Company has provided the following information: Operating expenses were $380,000; Income from operations was $210,000; Net sales were $1,000,000; Interest expense was $80,000;

The Willie Company has provided the following information: Operating expenses were $380,000; Income from operations was $210,000; Net sales were $1,000,000; Interest expense was $80,000; Discontinued operations loss was $88,000; Income tax expense was $39,000. What was Willie's income before taxes?

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