On August 1, 2009, Rocket Retailers adopted a plan to discontinue its catalog sales division, which qualifies as a separate component of the business according to SFAS No. 144. The disposal of the division was expected to be concluded by June 30, 2010. On January 31, 2010, Rocket's fiscal year-end, the following information relative to the discontinued division was accumulated:
Operating Loss 2/1/09 - 1/31/10 $115,000
Estimated Operatnig Loss, 2/1-1/30/10 80,000
Impairment of Division Assets at 1/31/10 10,000
In its income statement for the year ended January 31, 2010, what Rocket would report a before-tax loss on discontinued operations of: