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Question - On January 1, 2019, Dyer Ltd. decided to discontinue its plastics making division. The division, considered a reportable segment, was sold on June 1, 2019. Division assets with a carrying value of $650,000 were sold for $500,000. Operating income from January 1, to May 31, 2019 for the division was $50,000. Ignoring taxes, what amount should be reported on Dyer's income statement for the year ended December 31, 2019, under the caption "discontinued operations"?
a) $200,000 gain
b) $150,000 loss
c) $50,000 gain
d) $100,000 loss
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