The Discontinued Operations Section on an Income Statement Normally Contains

The discontinued operations section on an income statement normally contains two items:

A) operating income (or loss) for the corporate entity and the cash provided from the sale of the segment assets.
B) operating income (or loss) for that business segment and the gain (or loss) resulting from the disposal of the segment.
C) non-operating income (or loss) for that business segment and the income taxes on the disposal of the segment.
D) net of tax extraordinary gain (or loss) on the disposal of the segment and the net of tax operating revenues of the discontinued segment.
E) temporary difference created by the sale of the segment and the net of tax gain or loss on the sale of the segment assets.