Below is information for a company's 2020 income statement. Sales revenue Investment 980,000 20,000 revenue Dividends 15,000 Cost of goods sold 400,000 Selling expenses 150,000 Administrative 215,000 expenses Interest expense 4,000 Loss on disposal 10,000 of partial division Loss on discontinued operations ??? The company's tax rate is 40% and it reported net income of $96,600. What is the pre-tax amount of the loss on discontinued operations?