There is an extract from the draft statement of profit or loss of Faddy Ltd for the year to 31 March 2023 as follows: Other relevant information In January 2023, the company disposed one of its business operations, incurring a loss of $34,000 on the sale. This loss is was included in administrative expenses. The associated tax relief of $8,000 had been deducted when computing the tax expenses shown in the draft statement of profit or loss. The operation disposed in January 2023 yielded revenue of $206,000 during the year to 31 March 2023. Related costs were cost of sales $76,000, distribution costs $4,000 and administrative expenses $40,000. The tax expense shown in the draft statement of profit or loss included $22,000 in relation to profit made by this operation. Required Redraft the extract from the Statement of profit or loss in accordance with the requirements of HKFRS 5 and draft a suitable notes related to discontinued operations which could appear in the notes to financial statements (25