On October $28,2024,$ a company committed to a plan to sell a division that qualified as a component of the entity according to GAAP regarding discontinued operations and was properly classified as held for sale on December $31,2024,$ the end of the company's fiscal year. The division's loss from operations for $2024$ was $$1,810,000.$

The division's book value and fair value less cost to sell on December $31$ were $$3,150,000$ and $$2,420,000,$ respectively. What before$-$tax amount$($s$)$ should the company report as loss on discontinued operations in its $2024$ income statement?

Multiple Choice