Atomized Enterprises' Neutron Division qualified as a component held for sale during the year ended December 31, Year 2. The net book value of the division is $1,800,000 while its fair market value is $1,500,000. The Division lost $240,000 during the year ended December 31, Year 1. The Division lost $150,000 in Year 2 prior to qualifying as being held for sale and $80,000 for the balance of that year. Ignoring income taxes, the results of Atomized Enterprises Discontinued operations displayed in their Year 2 comparative income statements for the year ended December 31, Year 1, would be equal to: O A. $390,000 O B. $0 O C. $240,000 O D. $540,000