Mega Inc.$$s manufacturing division lost $$100,000($net of tax$)$ for the year ended December $31,2023,$ and Mega estimates that it can sell the division at a loss of $$200,000($net of tax$).$ The division qualifies for treatment as a discontinued operation. $($a$)$ Explain how the discontinued operation would be measured and presented on the income statement and statement of financial position under ASPE. $($b$)$ Explain how your answer to part $($a$)$ would be different if Mega prepared financial statements in accordance with IFRS.