試題詳解

3. ( ) Scout Corporation has income before taxes of $400,000, loss on operation of a discontinued 40,000, and a $60,000 loss on disposal of a division. If the income tax rate is 25% on all items, the income statement should show income from continuing operations and net IncGinc, respectively, of:
(A) $400,000 and $300,000.
(B) $4-00,000 and $225,000.
(C) $300,000 and $200,000.
(D) $30(),0«)0 and $225,000.