Scout Ltd. has income before taxes of £400,000, loss on operation of a discontinued division of £40,000, and a £60,000 loss on disposal of a division. If the income tax rate is 25% on all items, the statement of comprehensive income should show income from continuing operations and discontinued operations, respectively, of:

a. £400,000 and £100,000.

b. £400,000 and £75,000.

c. £300,000 and £100,000.

d. £300,000 and £75,000.