Use the following adjusted trial balance dated $12/31/23$ and related information to answer the questions that follow.

Accounts

Debit

Credit

Retained earnings

$$6,300$

Sales revenue

$$3,400$

Interest revenue

$$5$

Dividend revenue

$$10$

Cost of goods sold

$$1,270$

Research and development costs

$$100$

Salary and wage expense

$$400$

Restructuring costs

$$30$

Interest expense

$$15$

Utilities expense

$$5$

Depreciation and amortization expense

$$125$

Rent expense

$$7$

Advertising expense

$$3$

Insurance expense

$$4$

Unrealized loss on trading securities

$$20$

Tax expense

$???$

Dividends paid to shareholders

$$20$

Not included in the above adjusted trial balance, the company decided to discontinue a division of its operations. The division was unsold as of $12/31/23$ and had the following information at that date.

Book value of assets

$$3,400$

Fair value of assets

$$3,000$

Book value of liabilities

$$1,800$

Fair value of liabilities

$$1,700$

Revenues recognized from the discontinued operation $(2023)$

$$950$

Expenses recognized from the discontinued operation $(2023)$

$$500$

Estimated selling costs

$$90$

The company has an effective tax rate of $20\%.$

Calculate income from operations $($operating income$)$