The Income Statement of Jones Company for the Year Ended

The income statement of Jones Company for the year ended December 31,2012,shows:
$\begin{array}{llcc} \text { Sales} & \$1,800,000 \\ \text { Cost of good sold} &\underline{1,200,000}\\ \text { Gross profit } &\$600,000\\ \text { Operating expenses } &(200,000)\\ \text { Equity earnings of nonconsolidated subsidiaries } &\underline{30,000}\\ \text {Operating income before income taxes } &\$430,000\\ \text {Taxes related to operations } &\underline{(130,000)} \\ \text {Net income from operations before cumulative effect of change in } &\\ \text { accounting principle} &\$300,000\\ \text {Cumulative effect of change in accounting principle (less applicable } &\\ \text {income taxes of \( \$ 30,000) \) } &\underline{60,000}\\ \text {Net income } &\underline{\$360,000}\\\end{array}$

Required:
a.Compute the net earnings after removing nonrecurring items.
b.Determine the earnings from the nonconsolidated subsidiary.
c.Determine the total tax amount.