Given the data below answer the question.

Debit Credit Sales Revenue $160000 Cost of Goods Sold $70800 Administrative Expenses 28000 Loss on Disposal of Equipment 10500 Sales Commission Expense 10000 Interest Income 7300 Loss from Flood Damage 17600 Loss from Discontinued Operations 23000 Credit Losses 5000 Totals $164900 $167300 Pina uses the perpetual system, and their income tax rate is 30%. On Pina's multiple-step income statement for 2023, income from continuing operations is