Wipfli Co. provides auditing services and consulting services. Wipfli sells the consulting services segment for a gain

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Wipfli Co. provides auditing services and consulting services. Wipfli sells the consulting services segment for a gain of $75,000 (net of tax). Income from consulting services during the year is $20,000 (net of tax). Wipfli reports income from continuing operations of $180,000. Prepare the discontinued segment portion of its income statement.

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