On October 28, 2021, 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, 2021, the end of the company's fiscal year. The division's loss from operations for 2021 was $2,000,000. The division's book value and fair value less cost to sell on December 31 were $3,000,000 and $2,500,000, respectively. What before-tax amount(s) should the company report as a loss on discontinued operations in its 2021 income statement? 

A) $2,000,000 loss. 

B) $2,500,000 loss. 

C) No loss would be reported. 

D) $500,000 impairment loss included in continuing operations and a $2,000,000 loss from discontinued operations.