On January 1, 2019, Dyer Ltd. decided to discontinue its plastics making division.The division, considered a reportable segment, was sold on June 1, 2019.Division assets with a carrying value of $650,000 were sold for $500,000.Operating income from January 1, to May 31, 2019 for the division was $50,000.Ignoring taxes, what amount should be reported on Dyer's income statement for the year ended December 31, 2019, under the caption "discontinued operations"?

a) $200,000 gain

b) $150,000 loss

c) $50,000 gain

d) $100,000 loss