To qualify as an operation for purposes of determining discontinued operations, which of the following must occur? $($Select all that apply.$)$

The operation must have been in business for more than $3$ years.

A component of the entity has been sold, disposed of$,$ or is held for sale.

The operation must have completed a separate tax return in the past $2$ years.

A strategic shift is represented that will have a major effect on financial results.