On october 1, 20x3, wand, inc. committed itself to a formal plan to sell its kam division's assets. on that date, wand estimated that the loss from the disposal of assets in february 20x4 would be $25,000. wand also estimated that kam would incur operating losses of $100,000 for the period of october 1, 20x3, through december 31, 20x3, and $50,000 for the period january 1, 20x4 through february 28, 20x4. these estimates were materially correct. disregarding income taxes, what should wan report as loss from discontinued operations in its comparative 20x3 and 20x4 income statements?
a. $175,000 0
b. $125,000 5
c. $100,000 75000
d. $0 175000