On December 31, 2013, the end of the fiscal year, California Microtech Corporation completed the sale of its semiconductor business for $13 million. The business segment qualifies as a component of the entity according to GAAP. The book value of the assets of the segment was $12 million. The loss from operations of the segment during 2013 was $3.9 million. Pretax income from continuing operations for the year totaled $6.5 million. The income tax rate is 35%. Assume that the semiconductor segment was held for sale at year-end. The estimated fair value of the segment