The first part of the question is right, I need help with the second part.

The semiconductor business of the California Microtech Corporation qualifies as a component of the entity according to GAAP. The book value of the assets of the segment was $16 million. The loss from operations of the segment during 2021 was $4.40 million. Pretax income from continuing operations for the year totaled $7.60 million. The income tax rate is 25%. Assume instead that the estimated fair value of the segment's assets, less costs to sell, on December 31 was $13 million rather than $16 million. Prepare the lower portion of the 2021 income statement beginning with income from continuing operations before income taxes. Ignore EPS disclosures. (Amounts to be deducted and negative amounts should be indicated with a minus sign. Enter your answers in whole dollars and not in millions.) CALIFORNIA MICROTECH CORPORATION Partial Income Statement For the Year Ended December 31, 2021 Income from continuing operations before income taxes $ 7,600,000 Income tax expense (1,900,000) $ 5,700,000 Income from continuing operations Discontinued operations: Loss from operations of discontinued component Income tax benefit Income (loss) on discontinued operations Net income (loss) 0