On September 1, 20X1, Revsine Co. approved a plan to dispose of a segment of Its business. Revsine expected that the sale would occur on March 31, 20X2, at an estimated pre-tax gain of $375,000. The segment had actual and estimated operating pre-tax profits (losses) as follows: The expected profit from 1/1/20X2 to 3/31/20X2 was based on Revsine's expectations as of 12/31/20X1. Assume the marginal tax rate is 21%. Required: In Its 201 income statement, what should Revsine report as profit or loss from discontinued operations (net of tax effects)