Below is a list of adjusted account balances before tax for Global Filter Corp. for the year ended December 31, 2020. Assume an average 25% income tax on all items. The accounting period ends December 31, and all amounts given are pre-tax. Global Filter Corp. had 12,000 common shares throughout the fiscal year. Global Filter Corp. follows IFRS.

Account	Balance
Accounts payable	64,000
Accounts receivable	90,000
Cash	48,000
Cost of goods sold	112,000
Depreciation expense, equipment	13,000
Dividends received on investment in shares	36,000
Gain on retirement of bonds (amortized cost)	90,000
Gain on sale of discontinued operations	70,000
General and administrative expense	40,000
Insurance expense	57,000
Interest expense	36,000
Interest income	28,000
Land	117,000
Loss on sale of capital assets	70,000
Sales	800,000
Selling expenses	60,000
Unrealized loss on FVOCI investments	65,000

a) Prepare a combined multiple-step statement of income and comprehensive income. Please make sure your final answer(s) are accurate to 2 decimal places.

b) Calculate basic earnings per share (EPS) from continuing operations. Please make sure your final answer(s) are accurate to 2 decimal places.

c) Calculate basic earnings per share from discontinued operations. Please make sure your final answer(s) are accurate to 2 decimal places.

d) Calculate earnings per share for net income. Please make sure your final answer(s) are accurate to 2 decimal places.

e) Report the income tax amount for the gain on sale of discontinued operations. Please make sure your final answer(s) are accurate to the nearest whole number.

f) Report the income tax amount for the unrealized loss on FVOCI investments. Please make sure your final answer(s) are accurate to the nearest whole number.