Sunland Enterprises has an unusual or infrequent loss of $304,000, an unusual gain of $742,000, and a tax rate of 30%. At what amount should Sunland report each item?
a) Loss: $304,000, Gain: $742,000
b) Loss: $212,800, Gain: $519,400
c) Loss: $212,800, Gain: $742,000
d) Loss: $304,000, Gain: $519,400