On 1 April 2015 Skiinc (50) announced that it was going to sell its two ski clubs that were in Western Canada. The western market is very competitive for many ski clubs. Si has decided to focus only on clubs operating in Ontario and Quebec It is currently looking for buyers. The asking prices are reasonable and real estate agents expect that the clubs will be sold before spring of next year. The carrying amount of the land is $56.000 but the fair market value is $780,000 The equipment, for example skilifts and show machines, has a carrying amount of $1,260,000 and a fair market value of $930.000. The two clubs had a loss of $21000 for operations from January to the end of the ski season 31 March 2015 Required What amount would be recorded as a gain or loss from discontinued operation before taxi