VENUS CORPORATION APPROVED A FORMAL PLAN TO SELL ITS MANUFACTURING DIVISION CONSIDERED A BUSINESS SEGMENT, ON JULY 1, 2002.tHE SALE WILL OCCUR IN MARCH OF 2003.THE DIVISION HAD AN OPERATING LOSS OF $1,200,000 FOR THE SIX MONTHS ENDED DECEMBER 31, 2002 AND EXPECTS TO INCUR A LOSS OF $400,000 FOR THE FIRST QUARTER OF 2003.THE SALE PRICE IS $46,000,000 AND THE CARRYING VALUE AT THE DATE OF SALE SHOULD BE $37,000,000.VENUS EFFECTIVE TAX RATE FOR 2002 AND 2003 IS 30%. FOR THE YEAR ENDED DECEMBER31, 2002,HOW MUCH GAIN SHOULD VENUS REPORT ON DISPOSAL OF THE MANUFACTURING DIVISION?