In May of 2020, Walmart Inc. agreed to sell the assets of its footwear division to Target Inc. for $80,000. The division sold on December 31, 2020. The following additional facts pertain to the transaction: The book value of the division's assets totaled $48,000 on the date of the sale. The division's operating income was a pre-tax loss of $10,000 in 2020.

Walmart's income tax rate is 25%. Walmart's income statement for the period ended December 31, 2020 is almost complete but it is missing some important values ($A-$D) and words (E-G): Discontinued operations: Net gain/loss from operations of discontinued component, (including E on disposal of $A) $B Income tax ___F___ $C ___G___ on discontinued operations $D Please provide the missing values and words to complete Walmart's income statement: $A = ________________ (3 pts) $B = ________________ (3 pts) $C = ________________ (3 pts) $D = ________________ (3 pts) E = gain / loss (2 pts) F = benefit / expense (2 pts) G = gain / loss (2 pts)