Nobita Corporation has two business segments, Segment A and Segment B. Segment A's business operation is continuing. Segment B met the criteria to be classified as "held for sale". The board of directors was able to dispose this segment (B) on September 1, 2021. Net proceeds from the sale were P20,000,000; while the segments' carrying amount on September 1, 2021 was P18,000,000. The following pertains to the results of the operations of Segment A & B during 2021:

Segment A Segment B

January 1 - December 31, 2021 January 1 - December 31, 2021

Revenue 25,000,000 2,000,000

Selling and general expenses 15,000,000 15,000,000

Income tax 35%

1) How much shall be presented as Discontinued operations on the face of the income statement?

2) How much shall be presented as profit/loss on the face of the income statement?