If a company writes down the net assets of a discontinued operation from original carrying value to a remeasurement of fair value in one year, and then in the next year the fair value changes ________.

1. the company will recognize any subsequent loss or gain for the difference between new fair value and prior year remeasured fair value
2. the company will recognize any subsequent loss but limit gains up to the original carrying value before remeasurement
3. the company will recognize any subsequent loss but no gains for the difference between new fair value and prior year remeasured fair value
4. the company cannot recognize any subsequent loss or gain