uring its 2021 fiscal year, Jacobsen Corporation reported a before-tax income of $626,000. This amount does not include the following two items, both of which are considered to be material in an amount: Unusual gain $206,000 Loss on discontinued operations (306,000) The company's income tax rate is 25%. Jacobsen Corporation prepares its financial statements by applying U. S. GAAP. In its 2021 income statement, Jacobsen would report income from continuing operations of