Rock Corp has pretax income from continuing operations of $10,000 and a pretax loss of $20,000 from discontinued operations for the year-ended December 31, 20X6. USA Corp historically has been profitable and expects to continue to be profitable. Rock Corp has concluded that no valuation allowance is required at December 31, 20X6, based on projections of future taxable income. The tax rate is 25% for all years. How should the current-year tax benefit be allocated between continuing operations and discontinued operations?