In June 2019, Figuero Fitness announced that its line of protein shakes (a major line of business which represented 15% of Figueros revenue) was being discontinued. The line was ultimately sold in early 2020. Additional financial information for the protein shake product line:

Operating loss in 2019	$26,500
Operating loss in 2020	$11,000
Impairment loss in 2019	$12,000
Gain on sale of line in 2020	$8,000
Figuero's tax rate for both 2019 and 2020	25%
Figuero's year end	12/31

How much, in total, should be reported in Figuero Fitness income statement as Discontinued operations for 2020?

Select one:

a. $(15,000)

b. $(2,250)

c. $(31,125)

d. $0

e. $(8,250)