Ivanhoe Inc. operates in two separate industries: retail groceries and restaurants. Each is operated as a separate division. The restaurants are located in Ivanhoe-owned buildings that are separate from the grocery store locations. On December 31, 2023, Ivanhoe decided to dispose of its restaurant division. Management has come up with a detailed plan to dispose of the business, which has been approved by the board of directors. Ivanhoe feels that it can dispose of the business and its assets at a loss of $537,000 (net of tax). During the current year, the restaurant division lost $391,000 (net of tax). The company has income of $3.789 million (net of tax) from the retail grocery division. Is the restaurant division a discontinued