I understand how the $36,000 is calculated, but I don't understand why? It seems like they should be added up.

Discontinued operations Income from operations of Pizza 54,000 Division, less applicable income tax of $24,800 Loss on disposal of Pizza Division, 90,000 less applicable income tax of $41,000 Net income Per share Income from continuing operations $2.76 Income from operations of 0.54 discontinued division, net of tax Lossondisposalofdiscontinued0.90 division, net of tax Net income $2.40