During its 2021 fiscal year, Jacobsen Corporation reported before-tax income of $633,000. This amount does not include the following two items, both of which are considered to be material in amount: Unusual gain $ 213,000 Loss on discontinued operations ( 313,000 ) The company's income tax rate is 25%. Jacobsen Corporation prepares its financial statements applying U. S. GAAP. In its 2021 income statement, Jacobsen would report income from continuing operations of: