Answer and Explanation:
The preparation of the lower portion is presented below:
Income from the continuing operation 
before income tax                   $7,800,000
Less: Income tax expenses ($7,800,000 × 25%) (1,950,000)
Income from continuing operation(A)	5,850,000
Discontinued operation:  
Loss from operation discontinued components
($15 - $13 - $4.8)	($2,800,000)
Income tax benefits ($2,800,000 × 25%)  $700,000
Loss on discontinued operation(B)	($21,000,000)
Net loss (A - B)	-$15,150,000