On September 3, 2022, Bison Co. committed to a plan to sell its apparel division, which qualified as a component of the entity according to GAAP regarding discontinued operations and was properly classified as held for sale on December 31, 2022, the end of Bison Co.'s fiscal year. The apparel division's loss from operations for 2022 was $1,980. The apparel division's book value and fair value less cost to sell on December 31 were $3,150 and $2,420, respectively. What before-tax amount(s) should Bison Co. report as loss on discontinued operations in its 2022 income statement? $730 loss in continuing operations and $1,980 from discontinued operations $1,980 loss $2,710 loss $0 loss