A component that has not yet been sold can still be classified as a discontinued operation if$,$ among other conditions,

Select answer from the options below

it is available for immediate sale as$-$is and a plan to sell it has been approved.

a plan to sell it has been approved, even if the component is not actually available as$-$is$.$

it is available as$-$is for immediate sale, even if no plan has been made to actually sell it$.$

a plan to sell it is being considered.