Regan Corporation Reported the Following 2017 Income Statement (In Millions)

Regan Corporation reported the following 2017 income statement (in millions):
Footnotes to Regan Corporation's MD&A and financial statements disclose the following information:
1) Restructuring charges include accruals for severance packages and losses on asset write-downs. The company does not anticipate further restructuring activity.
2) A lawsuit related to product malfunctions was settled and ongoing lawsuits will not materially affect future income.
3) Changes to the company's pension plan resulted in a one-time gain.
4) Securities were sold during the year to fund the litigation settlement.
5) Tax-law changes resulted in nondeductibility of certain expenses. The company anticipates a 37% tax rate for 2018 onward.
Required:
What adjustments would you make to Regan's income statement before you started to forecast earnings for 2018? Prepare an adjusted income statement.