Please I need help with questions B and C. Thank you

On November 1, 2022, Cullumber Corporation management decided to discontinue operation of its Rocketeer Division and approved a formal plan to dispose of the division. Cullumber is a successful corporation with earnings of $285.00 million or more before tax for each of the past five years. The Rocketeer Division, a major part of Cullumber's operations, is being discontinued because it has not contributed to this profitable performance. The division's main assets are the land, building, and equipment used to manufacture engine components. The land, building, and equipment had a net book value of $79.80 million on November 1,2022. Cullumber's management has entered into negotiations for a cash sale of the division for $68.40 million (net of costs to sell). The sale date and final disposal date of the division is expected to be July 1,2023. Cullumber has a fiscal year ending May 31. The results of operations for the Rocketeer Division for the 2022-2023 fiscal year and the estimated results for June 2023 are presented below. The before-tax losses after October 31, 2022, are calculated without depreciation on the building and equipment. The Rocketeer Division will be accounted for as a discontinued operation on Cullumber's financial statements for the year ended May 31,2023 . Cullumber's tax rate is 25% on operating income and all gains and losses. Cullumber prepares financial statements in accordance with IFRS. On November 1, 2022, Cullumber Corporation management decided to discontinue operation of its Rocketeer Division and approved a formal plan to dispose of the division. Cullumber is a successful corporation with earnings of $285.00 million or more before tax for each of the past five years. The Rocketeer Division, a major part of Cullumber's operations, is being discontinued because it has not contributed to this profitable performance. The division's main assets are the land, building, and equipment used to manufacture engine components. The land, building, and equipment had a net book value of $79.80 million on November 1,2022. Cullumber's management has entered into negotiations for a cash sale of the division for $68.40 million (net of costs to sell). The sale date and final disposal date of the division is expected to be July 1,2023. Cullumber has a fiscal year ending May 31. The results of operations for the Rocketeer Division for the 2022-2023 fiscal year and the estimated results for June 2023 are presented below. The before-tax losses after October 31, 2022, are calculated without depreciation on the building and equipment. The Rocketeer Division will be accounted for as a discontinued operation on Cullumber's financial statements for the year ended May 31,2023 . Cullumber's tax rate is 25% on operating income and all gains and losses. Cullumber prepares financial statements in accordance with IFRS