On October $28,2024,$ a company committed to a plan to sell a division that qualified as a component of the entity according to GAAP regarding discontinued operations and was properly classified as held for sale on December $31,2024,$ the end of the company's fiscal year. The division's loss from operations for $2024$ was $$1,980,000.$

The division's book value and fair value less cost to sell on December $31$ were $$3,070,000$ and $$2,390,000,$ respectively. What before$-$tax amount$($s$)$ should the company report as loss on discontinued operations in its $2024$ income statement?

A$)$$$1,980,000$ loss

B$)$$$680,000$ impairment loss included in continuing operations and a $$1,980,000$ loss from discontinued operations

C$)$No loss would be reported.

D$)$$$2,660,000$ loss