If plant assets of a manufacturing company are sold at a gain of $$1,800,000$ with

related income taxes of $$540,000,$ and the gain is not considered unusual, the

income statement for the period would disclose these effects as

a gain from discontinued operations, net of applicable ta ${?}^{Shm}$ s$,$ $$1,260,000.$

operating income, net of applicable taxes, $$1,260,000.$

a gain of $$1,800,000$ and an increase in income tax expense of $$540,000.$

a prior period adjustment, net of applicable taxes, $$1,260,000.$