Atomized Enterprises' Neutron Division qualified as a component held for sale during the year ended December $31,$ Year $2.$ The net book value of the division is $$1,800,000$ while its fair market value is $$1,500,000.$ The Division lost $$240,000$ during the year ended December $31,$ Year $1.$ The Division lost $$150,000$ in Year $2$ prior to qualifying as being held for sale and $$80,000$ for the balance of that year. Ignoring income taxes, the results of Atomized Enterprises Discontinued operations displayed in their Year $2$ comparative income statements for the year ended December $31,$ Year $1,$ would be equal to:

A$.$ $$390,000$

B$.$ $$0$

C$.$ $$240,000$

D$.$ $$540,000$