On November 30, 20x5, Pearman Company committed to a plan sell a component unit that met the criteria for a discontinued operation and was properly classified as held for sale. The component unit was tested for impairment and a 400,000 loss was calculated. The component units loss from operations was 1,000,000. The final sale was expected to occur on February 15,20x6. What amount should report as loss from discontinued operation before consideration of the tax effects?

a. 1,400,000 loss

b. 400,000 loss

c. 1,000,000

d. 400, 000 impairment loss and 1,000,000 loss from discontinued operations