On August 1, 2021, Rocket Retailers adopted a plan to discontinue its catalog sales division, which qualifies as a separate component of the business according to GAAP regarding discontinued operations. The disposal of the division was expected to be concluded by June 30, 2022. On January 31, 2022. Rocket's fiscal year end, the following information relative to the discontinued division was accumulated: Operating loss Feb. 1, 2021-Jan. 31, 2022 Estimated operating losses, Feb. 1-June 30, 2022 Impairment of division assets at Jan. 31, 2022 $121,000 75,000 18.000 In its income statement for the year ended January 31, 2022, Rocket would report a before-tax loss on discontinued operations of: Multiple Choice $(196.000). $(139,000). O $157,000) $(121000)