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In preparing the income statement for 2014, Nestcorp includes the following information:

Net Sales $750,000

Cost of goods sold 525,000
Operating expenses 100,000
Loss on discontinued operations 25,000
Other expenses and losses 10,000

Ignoring income taxes, what is Nestcorp's income from continuing operations for 2014 under IFRS?

$95,000

$125,000
$115,000
$105,000

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