On May 1, 2020, Harley Company approved a plan to dispose of a business segment. It is expected that the sale will occur on March 31, 2021.

On December 31, 2020, the carrying amount of the assets of the segment was 2,000,000 and the fair value less cost of disposal was 1,800,000.

During 2020, the entity paid employees severance and relocation costs of 100,000 as a direct result of the discontinued operations.

The revenue and expense of the discontinued segment during 2020 were:

RevenueExpense

January 1 to April 301,500,0002,000,000

May 1 to December 31700,000900,000

What amount should be reported as pretax loss from the discontinued segment for 2020?