For the year ended December 31, 2007, Ajax Corporation had net income per books of $1,200,000. Included in the determination of net income were the following items:

Interest income on municipal bonds

$ 40,000

Damages received from settlement of patent infringement lawsuit

200,000

Interest paid on loan to purchase municipal bonds

8,000

Provision for federal income tax

524,000

What should Ajax report as its taxable income for 2007?

  1. $1,492,000
  2. $1,524,000
  3. $1,684,000
  4. $1,692,000