what's the meaning of the net of tax illustration of section D in the first picture?

what's the meaning of net of tax in the incomestatement of the second picture? how should I calculate it?

Look at Income Statement on next page. Two Special Items on the Income Statement A. DISCONTINUED XI. XII. cash flows that can be clearly distinguished, operationally and for fina purposes, from the rest of the entity. OPERATIONS - A component of an entity comprises operations and uished, operationally and for fina ncial reporting 1. Class Example: Pink Co, has a Reason Division. On October 15, the division is sold for $92,500. The division had a carryin division had an operating loss for the year of $22,500. q value of $62,500. In addition, the 2. Income or Loss From Operations 3. Gain or Loss on Disposal of Segment B. EXTRAORDINARY ITEMS 1. Class Example: Due to heavy rains, a factory in the Sahara Desert had a loss of $8,500. 2. Unusual in Nature AND 3 Infrequent in Occurrence If one or the other, but not both, the item goes in the "other revenue/expense section of the income statement. 4. labor frike C. Look at the Multiple Step Income Statement on the next page. D. Both items are shown Nt ain en sale Loss rum operations xtra Loss 22.500 da.500 0.900 tax saving:40% N 9,000 5190 2, 90 45op tax effeut