VZBro, Inc. committed to sell a division on March 22, 2022. It sold the division on June 14, 2024.

Income from operating this division was $3,010,000, $1,037,000, and $309,000 in 2022, 2023 and 2024, respectively. On December 31, 2022, the carrying value of the division was $8,850,000 and the fair value was $8,750,000. On December 31,2023, the fair value of the division was $8,950,000 and the carrying value of the division was $8,850,000. The division was sold for $8,600,000 when the carrying value was $8,850,000.

Prepare the discontinued operations section of the income statement for 2022 through 2024, assuming VZ Bros income tax rate is 20%.