Sandhill Co.'s trial balance of income statement accounts only for the year ended December 31, 2020 included the following:

Debit Credit

Sales revenue $285000

Cost of goods sold $180000

Administrative expenses 41300

Loss on sale of equipment 17700

Commissions to salespersons

16300

Interest revenue 10100

Freight-out 6000

Loss from discontinued operations 24600

Bad debt expense 6000

Other information:

Sandhill's income tax rate is 40%. Finished goods inventory:

January 1, 2020 $158600

December 31, 2020 139900

On Sandhill's multiple-step income statement for 2020, The discontinued operations loss is

$25380.

$24600.

$42300.

$14760.