Mojor Company reported 2024 income of $309,000 trom continuling operations before income taxes and a before-tax loss on discontinued operations of 573,000 . All insome is subloct to a 25% tax rate th the income statement for the year ended December 31,2024, Mojor Company would show the following line-iem amounts for income tax experse and net incomo: Mubie chaich 577,250 and 5177,000 restectivet 159000 anc 1392.000 ie tpechey 559,000 and sz3urro resoectivel On Augunt 1, 2024. Rocket Rethilers adopted a plan to discontinue its catalog sales division, which qualifies as a separate component of the business according to GAAP regarding iscontinued operations. The disposal of the divislan was expected to be concluded by June 30,2025, On January 31, 2025, Rockets fiscal year-end, the following information relative to the oiscontirued division was accumulated: In is income statement for the year ended January 31, 2025, Rocket would report a before-tax loss on discontinued operations ot: Multicle Craice $58.000) \$123000) .240004 i2s 000