A company discontinues a segment of the business prior to year end. Which statement is TRUE? O The company will report an impairment loss (after tax) if the measured value of the segment is less than the noted book value of the segment's net assets O The company will report income or loss from the discontinued segment on a pretax basis "above the line" O The company will not report the results of discontinued operations on the income statement, but instead will disclose the information in the notes to the financial statements. O The company will report an gain on impairment if the fair value of the segment's net assets has increased even if the segment has not been sold.)