The following is a partial year$-$end adjusted trial balance. Account TitleDebitsCreditsSales revenue$$$ $350,000$Loss on sale of investments$ $32,000$Interest revenue$6,500$Cost of goods sold$185,000$General and administrative expense$45,000$Restructuring costs$52,500$Selling expense$27,500$Income tax expense?$$ Income tax expense has not yet been recorded. The income tax rate is $25\%.$ Determine the operating income $($loss$).$ Determine the income $($loss$)$ before income taxes. Determine the net income $($loss$).$