What is the seller's discretionary earnings?

Bas IS Profit & Loss January through December 2018 Ordlnary IncomelExpenso Income Sales Salos Discounts Shipping and Delivery Income Total Income Cost of Goods Sold Cost of Goods Sold Freight and Shipping costs Total COGS Gross Profit Advertising Automobile Expense Bank Service Charges BAR MAGNETS Building Maintenance BULLDOG CUPS Button Parts Computer and Internet Expenses Dopreclatlon Expense Digital Pdntilng Expense Insurance Expense Life and Disability Insurance Insurance Expense - Othor Total Insuranco Exponso Interest Expense Laminate Machine Shop Parts & Supplies Magnet Material MAGNETS Office Suppllos PAPER PAPER - Other Total PAPER Payroll Expenses Payroll Tax Expense PLASTIC BAGS Plastic Buttons Professional Fees Reconciliation Discrepancies Rent Expense Repairs and Maintenance SHIPPING SUPPLIES TAX PREPARATION Taxes - Property Telephone Expense Utilities Wire Pins Total Expense Net Ordinary Income Net Income Jan - Dec 18 25237296 -0.10 15.59329 268.266.15 s.678.98 19.255.77 24,934.75 243,331.40 3.370.58 3,308.75 2582.27 2,450.00 1319.91 224.45 25,300.9B 48.21 213.99 8,589.97 1,301.44 4,9905 633.71 2,430.15 4,582.88 874.49 1,700.00 3,299.19 1,727.44 2,436.29 117,142.47 10,791.73 328.55 3,600.00 32.00 0.00 19,800.00 175.00 615.50 1750.00 2,183.88 7,636.14 7,070.37 2,882.50 243,966.33 04.93 -634.93