During 2020, Door Inc. decided to dispose of Bell Division, considered a separate reportable segment. Door estimates it can sell Bell at a loss of $30,000, which it does on May 1, 2020. Bells operating income from January 1 to April 30 was $23,000. Ignoring taxes, and assuming statements are prepared under ASPE, the discontinued operations section of Doors income statement for the year ended December 31, 2020 should report

the $23,000 operating income and the $30,000 loss in the body of the income statement.

only the income from Doors other divisions. Since it no longer owns Bell at December 31, Door does not need to report anything relating to Bells operations during the year.

the $23,000 operating income in the body of the income statement and the $30,000 loss in the discontinued operations section of the income statement.

the $23,000 operating income and the $30,000 loss in the discontinued operations section of the income statement.