Operating loss January 1-December 31, 2024 Estimated operating losses, January 1 to April 30, 2025 Excess of fair value, less costs to sell, over book value on December 31, 2024 $85 million 98 million 20 million In its income statement for the year ended December 31, 2024, Jamison would report a before-tax loss on discontinued operations of: Multiple Choice $65 million. \$163 million. \$183 million. $85 million