Ace Corporation decided to sell its medical supplies business segment for $500,000, on September 1, Year 1. The disposal date is November 1, Year 1. The book value of the segment's net assets is $650,000. The pre-tax income for the segment for the period January 1 - September 1, Year 1, was a loss of $90,000; the pre-tax income for the segment for September and October was a loss of $20,000. Assuming a tax rate of 40%, choose the correct reporting for discontinued operations in the income statement of Ace Corporation, for the year ended December 31, Year 1.