During 2025, Sunland Company reported income of $1,613,000 before income taxes and realized a gain of $423,600 on the disposal of assets related to a discontinued operation. The criteria for classification as a discontinued operation is appropriate for this sale. The income is subject to income taxation at the rate of 34%. The gain on the sale of the plant is taxed at 30%. Indicate an appropriate presentation of these items in the income statement. SUNLAND COMPANY Partial Income Statement