Larkspur, Inc. decided on January 1 to discontinue its telescope manufacturing division. On July 1, the divisions assets with a book value of $1284000 are sold for $924000. Operating income from January 1 to June 30 for the division amounted to $213000. Ignoring income taxes, what total amount should be reported on Larkspurs income statement for the current year under the caption, Discontinued Operations?

a) $573000

b) $360000 loss

c) $213000

d) $147000 loss