How should discontinued operations be reported in an interim report

How should discontinued operations be reported in an interim report?

A) Include in the gain or loss section of the interim report and include the tax with all other income tax.

B) Include as discontinued operations, net of tax, if the component of the business is classified as held-for-sale or is discontinued in the interim period.

C) Include net of the tax estimated specifically for the discontinued operations.

D) Include with other operations in the interim period but include the amount net of its specific tax.

E) Include with other operations in interim periods until the annual financial statement is prepared.

Answer: B