Tacos R Us had two operating divisions, a frozen foods company and taco chef academy. Both divisions are considered separate components. Towards the end of this year, Tacos R Us adopted a formal plan to sell the frozen foods company, which subsequently was considered held for sale'. The before-tax operating profit of the frozen foods company for the year was $200,000. The company's effective tax rate is 25%. The after-tax income from continuing operations for the year was 300,000. At fiscal year-end, the book value of the assets of the frozen food company was $2,100,000. Although it has not yet sold, Tacos R Us believes it will eventually sell for $2,200,000

What amount will the firm report for discontinued operations in the income statement for the year?