A company reports the following GAAP income for the two most recent years (dollars in millions): 20X2 20X1 GAAP income (loss) from continuing operations $182 ($440) In the company's annual report, management proposed a non-GAAP income metric that adjusts for the following items: 20X2 20X1 Stock-based compensation $65 $75 Depreciation and amortization $135 $155 Gain (loss) on sale of real estate $51 ($64) Goodwill impairment $77 $95 Other income (expense) $46 ($32) Provision (benefit) for income taxes ($79) $63 Use the information above to calculate non-GAAP income for each year. 20X2 20X1