The ledger of Starship Corporation at December 31, 2020, contains the following summary data.

Net Sales

$1,700,000

Selling expenses

100,000

Other revenues and gains

20,000

Cost of goods sold

900,000

Administrative expenses

200,000

Other expenses and losses

30,000

Your analysis reveals the following additional information that is not included in the above data.

1.The entire laser division was discontinued on August 31.The income from operations for this division before income taxes was $70,000.The laser division was sold at a loss of $50,000 before income taxes.

2.The company had an unrealized gain on available-for-sale securities of $80,000 before income taxes for the year.

3.The income tax rate on all items is 30%.

With the above information how do you calculate the discontinued operations section for the statement of comprehensive income?