Trayer Corporation has income from continuing operations of $294,000 for the year ended December 31, 2020. It also has the following items (before considering income taxes).

1.		An unrealized loss of $89,000 on available-for-sale securities.
2.		A gain of $24,000 on the discontinuance of a division (comprised of a $17,000 loss from operations and a $41,000 gain on disposal).

Assume all items are subject to income taxes at a 21% tax rate.