consolidated taxable income

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Press Corp. and Swank Corp. file a consolidated return. The companies had the following items of
income and deductions for the current year:
Press Corp.           Swank Corp.
Income from operations                  $80,000              $40,000
Section 1231 loss                               (12,000)                0
Capital gain(loss)                               4,000                    (3,000)
What is Press and Swank’s consolidated taxable income?

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