On September 1, 2017, Revsine Co. approved a plan to dispose of a segment of its business. Revsine expected that the sale would occur on March 31, 2017, at an estimated gain of $375,000. The segment had actual and estimated operating profits (losses) as follows:

Realized loss from 8/1/17 to 8/31/17....................$(300,000)

Realized loss from 9/1/17 to 12/31/17...................(200,000)

Expected profit from 1/1/18 to 3/30/18....................400,000

The expected profit from 1/1/18 to 3/30/18 was based on Revsine's expectations as of 12/31/17. Assume the marginal tax rate is 30%.

Required:

In its 2017 income statement, what should Revsine report as profit or loss from discontinued operations (net of tax effects)?