4. On July 1, 2016, Dol Corporation incurred an discontinued operations loss of $300,000, net of income tax saving. Dol’s operating income for the full year ending December 31, 2016, is expected to be $500,000. In Dol’s income statement for the quarter ended September 30, 2016, how much of this discontinued operations loss should be disclosed?

a $300,000 b $150,000 c $75,000 d $0