On April 30, Deer Corp. approved a plan to dispose of a component of its business. The decision represents a major strategic shift for Deer and will have a significant effect on its operations and financial results. For the period January 1 through April 30, the component had revenues of USD500,000 and expenses of USD800,000. The assets of the component were sold on October 15 at a loss. In its income statement for the year ended December 31, how should Deer report the component's operations from January 1 to April 30?
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