5 Logan Corp.'s trial balance of before-tax income statement accounts for the year ended December 31, 2017 included the following: Sales revenue Cost of goods sold Administrative expenses Loss on sale of equipment Commissions to salespersons Interest revenue Freight-out Loss from discontinued operations Bad debt expense Totals $160,000 140,000 Debit $170,000 40,000 18,000 16,000 Other information: Logan's income tax rate is 30%. Finished goods inventory: January 1, 2017 December 31, 2017 6,000 24,000 6,000 $280,000 Credit $280,000 10,000 $290,000 On Logan's multiple-step income statement for 2017, the amount reported for the discontinued operations loss is