On September 1, 2017, Revsine Co. approved a plan to dispose of a segment of its business. Revsine expected that the sale would occur on March 31, 2018 , at an estimated gain of $375,000. The segment had actual and estimated operating profits (losses) as follows:

Realized loss from 1/1/17 to 8/31/17	$	(300,000	)
Realized loss from 9/1/17 to 12/31/17		(200,000	)
Expected profit from 1/1/18 to 3/30/18		400,000

The expected profit from 1/1/18 to 3/30/18 was based on Revsine's expectations as of 12/31/17. Assume the marginal tax rate is 30%.

Required:

In its 2017 income statement, what should Revsine report as profit or loss from discontinued operations (net of tax effects)?