During July Year 1, Ralston Company decides to dispose of one of its subsidiaries, which qualifies for accounting as a discontinued operation. At the July Year 1 measurement date, Ralston Company estimates that it will report net income of $300,0000 dollars from the measurement date until the disposal date, which is expected to be in April Year 2. In addition, Ralston estimates that it will lose 100,000 on the sale of the segment. How much gain or loss on discontinued operations will Ralston report in its Year 1 income statement (without considering taxes)?