Use the following adjusted trial balance dated $\frac{12}{31}\frac{?}{23}$ and related information to answer the questions that follow.

$$L MTTYYE

$\backslash$table$[[$Accounts$,$Debit,Credit$],[$Retained eamings,,$$6,300$

$\backslash$table$[[$Depreciation and amortization expense,$$125,],[$Rent expense,$$7,],[$Advertising expense,$$3,],[$Insurance expense,$$4,],[$Unrealized loss on trading securities$,$$$20,],[$Tax expense,???,$],[$Dividends paid to shareholders,$$20,]]$

Not included in the above adjusted trial balance, the company decided to discontinue a division of its operations. The division was unsold as of $\frac{12}{31}\frac{?}{23}$ and had the following information at that date.

$\backslash$table$[[$Book value of assets,$$3,400,$Fair value of assets,$$3,000$