During January 2015, Doe Corp. agreed to sell the assests and product line of its hart division. the sale was completed on January 15, 2016, on that date, Doe recognized a fain on disposal of 900,000. Harts operating losses were 600,000 for 2015 and 50,000 for the period January 1 thru January 15, 2016. The income tax rate is % 40. What amount of net gain (loss) from discontinued operations should be reported in Doe's comparative 2016 and 2015 income statement.