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QUESTION

The following information was taken from the records of Roland Carlson Inc. for the year 2014.

The following information was taken from the records of Roland Carlson Inc. for the year 2014. Income tax applicable to income from continuing operations $187,800; income tax applicable to loss on discontinued operations $35,200; income tax applicable to extraordinary gain $32,674; income tax applicable to extraordinary loss $22,202; and unrealized holding gain on available-for-sale securities $16,100.

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