Leighton Corp. is a beverage distributor located in central Illinois. . The company has a 25% tax rate. In September 2022 the company decided to discontinue its soft drink beverage division The company sold the soft drink division at a loss of $162,000. What is the amount that Leighton Corp. should include in the income statement for "Loss from Discontinued Operations" in the 2022 Income Statement? a) $121,500 b) $162,000 c) $202,500 d) $438,000