Crane Company's trial balance of income statement accounts only for the year ended December 31, 2020 included the following:

	Debit		Credit
Sales revenue			$279000
Cost of goods sold	$172000
Administrative expenses	40200
Loss on sale of equipment	17100
Commissions to salespersons	16600
Interest revenue			9900
Freight-out	5800
Loss from discontinued operations	23300
Bad debt expense	6200

Other information: Crane's income tax rate is 30%. Finished goods inventory:

January 1, 2020	$159600
December 31, 2020	138500

On Crane's multiple-step income statement for 2020, The discontinued operations loss is

$16310.

$23300.

$28280.

$40400.