On September $1,2026,$ Tri$-$County Furniture Mart enters into a tentative agreement to sell the assets of its Max Furniture division. This division qualifies as a component of the entity according to GAAP regarding discontinued operations. The division's contribution to Tri$-$County's operating income for $2026$ was a $\backslash (\backslash$$ $3\backslash )$ million loss before income tax. Tri$-$County has an average tax rate of $\backslash (20\backslash \%\backslash ).$

Assume that Tri$-$County sold the division's assets on December $31,2026,$ for $\backslash (\backslash$$ $24\backslash )$ million. The book value of the division's assets was $\backslash (\backslash$$ $19\backslash )$ million at that date.

Tri$-$County would report $\backslash (\backslash$$ $1\mathrm{.}6\backslash )$ million as income from discontinued operations.

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