Use the appropriate information from the data provided below to calculate operating income for the year ended December 31, 2009. Research and development expenses - $86,000

Loss from discontinued operations - $34,000

Provison from income taxes - $68,000

Net sales - $1,000,000

Interest expense - $72,000

Net cash provided by operations - $76,000

Gross profit - $292,000

Selling, general and adminstrative expenses - $62,000

Accounts receivable - $134,000

Extraordinary gain from lawsuit settlement, net of tax expense of $26,000 - $90,000