Shamburg Corporation sold its Oil Distribution Division with a book value of $1,000,000 for $1,500,000 on October 31, 2019. From January 2019 to the date of the sale, the Oil Distribution Division had pretax earnings of $200,000. If Shamburg’s tax rate is 20 percent, show how the disposal is reported on Shamburg’s income statement if Shamburg’s income before taxes was $400,000 (does not contain any revenues, expenses, gains, or losses from the Oil Distribution Division).