Sales revenue 300,000
Loss on sale of investments 22,000
Interest revenue 4,000
Loss from flood damage (unusual and infrequent) 50,000
Cost of goods sold 160,000
General and administrative expenses 40,000
Restructuring costs 50,000
Selling expenses 25,000
Income tax expense 0

I got the operating income for $25000 but I got confuse with the other two questions

a.)Determine the income (loss) before any separately reported items.
b.) what is the net income (loss)