Tinky-Winky's committed to sell its Dipsy division for $800,000 on October 1, 2001. The book value of Dipsy's assets at October 1 was $900,000. The closing date on the sale is expected to be March 15, 2002. Year-to-date operating results for Dipsy were a loss of $30,000 through October 1 but operating results for the rest of 2001 resulted in income of $10,000. Tinky-Winky estimates that Dipsy will lose an additional $20,000 from January 1 through March 15 of 2002. The tax rate is 30%. The correct amount to be reported in the Tinky-Winky income statement for 2001 as discontinued operations is: Income(loss) from Gain(loss) from disposal Discontinued operations a. ($30,000) ($115,000) b. ($21,000) ($ 63,000) C. ($21,000) ($ 77,000) ($9,000) ($ 37,000) e. ($14,000) ($84,000)