Logan Corp.'s trial balance of income statement accounts for the year ended December 31, 2017 included the following Debit Sales revenue Credit $280,000 Cost of goods sold $170,000 Administrative expenses 40,000 Loss on sale of equipment 18,000 Commissions to salespersons 16,000 Interest revenue 10,000 Freight-out 6.000 Loss from discontinued operations 24,000 Bad debt expense 6,000 Totals $280,000 $290.000 Other information Logan's income tax rate is 30% Finished goods inventory $29,400 $29,400 $16,800 $24,000 January 1, 2017 December 31, 2017 $160,000 140,000 On Logan's multiple-step income statement for 2017, the discontinued operations loss is