On November 30, 2013, Fleiner Company announced its plans to discontinue the operations of Division P (a component of the company) by selling the division. On December 31, 2013, Division P had not yet been sold and was classified as held for sale. On this date, Division P had assets with a book value of $920,000 and liabilities with a book value of $610,000. Fleiner estimates that the fair value of Division P on this date is $190,000. During 2013, Division P earned revenues of $920,000 and incurred expenses of $980,000. Fleiner is subject to a 30% income tax rate.

a) Pretax income or loss from discontinued operations?

b) Income tax expense or credit for discontinued operations?

c) After tax income or loss from discontinued operations?

d) Pretax income or loss on write-down of Division P held-for-sale?

e) Income tax expense or credit for write-down of Division P held-for-sale?

f) After tax income or loss on write-down of Division P held-for-sale?