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On December 1, Year 1, Shine Co. agreed to sell an operating segment on March 1, Year 2. As a result, the segment qualified as

On December 1, Year 1, Shine Co. agreed to sell an operating segment on March 1, Year 2. As a result, the segment qualified as a component of an entity classified as held for sale. This operating segment represents a major geographical area. Throughout Year 1, the segment had operating losses that were expected to continue until its disposition. However, the gain on disposal was expected to exceed the operating segment's total operating losses in Year 1 and Year 2. The amount of estimated net gain from disposal recognized in discontinued operations in Year 2 equals?

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