On December $31,2024,$ the end of the fiscal year, California Microtech Corporation completed the sale of its semiconductor business for $$20$ million. The semiconductor business segment qualifies as a component of the entity according to GAAP. Consider the following additional information.

The book value of the assets of the segment at the time of the sale was $$19$ million.

The loss from operations of the segment during $2024$ was $$3\mathrm{.}3$ million.

Pretax income from other continuing operations for the year totaled $$6\mathrm{.}1$ million.

The income tax rate is $25\%.$

Prepare the lower portion of the $2024$ income statement beginning with income from continuing operations before income taxes.