Why is the answer E$.($$$210,000)?$

On August $1,2018,$ Juarez Corporation adopted a plan to discontinue its catalog sales division,

which qualifies as a separate component of the business according to GAAP regarding discontinued

operations. The disposal of the division was expected to be concluded by June $30,2019,$ but had not

yet occurred as of January $31,2019.$ On January $31,2019,$ Juarez's fiscal year$-$end, the following

information relative to the discontinued division was provided:

Operating loss Feb. $1,2018-$Jan. $31,2019$

Estimated operating losses, Feb. $1-$June $30,2019$

Excess of fair value less costs to sell over book value of assets,

at Jan $31,2019$

Juarez's income tax rate is $40\%$ In its income statement for the year ended January $31,2019,$ Juarez

would report income $($loss$)$ from discontinued operations of

A$.$ $$225,000.$

B$.$ $$195,000.$

C$.($$$150,000).$

D$.($$$195,000)$

E$.($$$210,000).$