Cullumber Company's trial balance of income statement accounts for the year ended December 31, 2017 included the following: Debit Credit Sales revenue $284000 Cost of goods sold $170000 Administrative expenses 38700 Loss on sale of equipment 18300 Commissions to 15500 salespersons Interest revenue 10200 Freight-out 5900 Loss from discontinued 24700 operations Bad debt expense 6200 Totals $279300 $294200 Other information: Cullumber's income tax rate is 40%. Finished goods inventory: January 1, 2017 $160400 December 31, 2017 141600 On Cullumber's multiple-step income statement for 2017, The discontinued operations loss is O $25800. O $14820. O $24700. O $43000