during 2012 Lopez Corporation disposed of Pine Division, a major component of its business. Lopez realized a gain of 1,800,000 net of taxes on the sale of Pine's assets. Pine's operating losses net of tax were 2,100,000 in 2012. How should these facts be reported in Lopez's income statement for 2012?
Income from continuing operations , results of discontinued operations
a. 2,100,000 loss , 1,800,000 gain
b. 300,000 loss , 0
c. 0 , 300,000 loss
d. 1,800,000 gain , 2,100,000 loss