I'm looking on how to calculate the operations of discontinued component

For the individual question listed below with a fair value 400000

The steps that I have taken is

operations of discontinued component

the operations of discontinued component =400000-250000=150000

=(150000-140000)=10,000

The answer tells me thatIt should be viewed as a loss and a tax benefit should be captured but I don't understand. If I adjust for a fair value of $400,000. And keep all the other variables the same I may be miss reading this question but I would appreciate any help.

Kandon Enterprises, Inc., has two operating divisions; one manufactures machinery and the other breeds and sells horses. Both divisions are considered separate components as defined by generally accepted accounting principles. The horse division has been unprofitable, and on November 15, 2018, Kandon adopted a formal plan to sell the division. The sale was completed on April 30, 2019. At December 31, 2018, the component was considered held for sale. 23/33.33 On December 31, 2018, the company's fiscal year-end, the book value of the assets of the horse division was $250,000. On that date, points awarded the fair value of the assets, less costs to sell, was $200,000. The before-tax loss from operations of the division for the year was $140,000. The company's effective tax rate Is 40%. The after-tax income from continuing operations for 2018 was $400,000. Scored Required: 1. Prepare a partial income statement for 2018 beginning with income from continuing operations. Ignore EPS disclosures. 2. Prepare a partial income statement for 2018 beginning with income from continuing operations. Assuming that the estimated net fair value of the horse division's assets was $400,000, instead of $200,000. Ignore EPS disclosures. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Prepare a partial income statement for 2018 beginning with income from continuing operations. Assuming that the estimated net fair value of the horse division's assets was $400,000, instead of $200,000. Ignore EPS disclosures. (Amounts to be deducted should be indicated with a minus sign.) KANDON ENTERPRISES, INC. Partial Income Statement For the Year Ended December 31, 2016 Income from continuing operations S 400,000 Discontinued operations gain (loss) Income from operations of discontinued component X 10,000 x Income tax expense X (4,000) x Loss on discontinued operations 6,000 Net income Os 394,000 (* *Red text indicates no response was expected in a cell or a formula-based calculation is incorrect; no points deducted