ABC Corp.'s trial balance of income statement accounts for the year ended December 31, 2020 included the following: Debit Credit Sales revenue $280,000 Cost of goods sold $170,000 Administrative expenses 40,000 Loss on sale of equipment 18,000 Commissions to salespersons 16,000 Interest revenue 10,000 Freight-out 6,000 Loss from discontinued operations 34,000 Bad debt expense 6,000 Totals $290,000 $290,000 Other information: ABC's income tax rate is 20%. Finished goods inventory: January 1, 2020 $160,000 December 31, 2020 140,000 On ABCs multiple-step income statement for 2020, the discontinued operations loss is

		$27,200.
		$23,000
		$30,600
		$34,000