On September $1,2024,$ Jacob Furniture Mart enters into a tentative agreement to sell the assets of its Office Furniture division. This division qualifies as a component of the entity according to GAAP regarding discontinued operations. The division's contribution to Jacob's operating income for $2024$ was a $$3$ million loss before income tax. Jacob has an average tax rate of $25\%.$

Assume that Jacob sold the division's assets on December $31,2024,$ for $$24$ million. The book value of the division's assets was $$19$ million at that date.

Required:

What would Jacob report in its $2024$ income statement regarding the Office Furniture division?

Note: Enter your answer in millions rounded to $1$ decimal place $($i$.$e$.,5,500,000$ should be entered as $5\mathrm{.}5).$