On May 31, 2024, the Arlene Corporation adopted a plan to sell its cosmetics line of business, considered a component of the entity. By the end of the year, the assets have not been sold. The book value of those assets equals $1,100,000, and the company estimates their fair value to be $850,000. The component generated operating income for the year of $450,000. In its income statement for the year ended December 31, 2024, for what amount would the company report income from operations of a discontinued component (ignoring taxes).

a. $300,000

b. $450,000

c. $50,000

d. $200,000