On October $1,20$X$4,$ Host Co$.$ approved a plan to dispose of one of the company's operating segments. The decision represents a major strategic shift for Host and will have a significant effect on its operations and financial results. Host expected that the sale would occur on April $1,20$X$5$ at an estimated gain of $$350,000.$ The segment had actual and estimated operating losses as follows:

$1/1/$X$4$ to $9/30/$X$4$

$$(300,000)$

$10/1/$X$4$ to $12/31/$X$4$

$(200,000)$

$1/1/$X$5$ to $3/31/$X$5$

$(400,000)$

In its $20$X$4$ income statement, what should Host report as a loss from discontinued operations before income taxes?