for the 3 years ended 2007 income ( loss ) from discontinued operations net of tax totaled?
notes to consolidated financial statements 2014 ( continued ) fiscal years ended may 27 , 2007 , may 28 , 2006 , and may 29 , 2005 columnar amounts in millions except per share amounts due to the purchase price of the cattle feeding business being entirely financed by the company , the legal divestiture of the cattle feeding operation was not recognized as a divestiture for accounting purposes , and the assets , liabilities and results of operations of the cattle feeding business were reflected in continuing operations in the company 2019s financial statements prior to october 15 , 2004 . on september 24 , 2004 , the company reached an agreement with affiliates of swift foods by which the company took control and ownership of approximately $ 300 million of the net assets of the cattle feeding business , including feedlots and live cattle . on october 15 , 2004 , the company sold the feedlots to smithfield foods for approximately $ 70 million . these transactions resulted in a gain of approximately $ 19 million ( net of taxes of $ 11.6 million ) . the company retained live cattle inventory and related derivative instruments and liquidated those assets in an orderly manner over the succeeding several months . beginning september 24 , 2004 , the assets , liabilities and results of operations , including the gain on sale , of the cattle feeding business are classified as discontinued operations . culturelle business during the first quarter of fiscal 2007 , the company completed its divestiture of its nutritional supplement business for proceeds of approximately $ 8.2 million , resulting in a pre-tax gain of approximately $ 6.2 million ( $ 3.5 million after tax ) . the company reflects this gain within discontinued operations . the results of the aforementioned businesses which have been divested are included within discontinued operations . the summary comparative financial results of discontinued operations were as follows: .

|  | 2007 | 2006 | 2005 |
| :--- | :--- | :--- | :--- |
| Net sales | $727.6 | $2,690.0 | $4,131.7 |
| Long-lived asset impairment charge | (21.1) | (240.9) | (59.4) |
| Income from operations of discontinued operations before income taxes | 92.5 | 179.7 | 157.7 |
| Net gain from disposal of businesses | 64.3 | 115.5 | 26.3 |
| Income before income taxes | 135.7 | 54.3 | 124.6 |
| Income tax expense | (54.9) | (109.8) | (41.8) |
| Income (loss) from discontinued operations, net of tax | $80.8 | $(55.5) | $82.8 |

the effective tax rate for discontinued operations is significantly higher than the statutory rate due to the nondeductibility of certain goodwill of divested businesses . other assets held for sale during the third quarter of fiscal 2006 , the company initiated a plan to dispose of a refrigerated pizza business with annual revenues of less than $ 70 million . during the second quarter of fiscal 2007 , the company disposed of this business for proceeds of approximately $ 22.0 million , resulting in no significant gain or loss . due to the company 2019s expected significant continuing cash flows associated with this business , the results of operations of this business are included in continuing operations for all periods presented . the assets and liabilities of this business are classified as assets and liabilities held for sale in the consolidated balance sheets for all periods prior to the sale . during the second quarter of fiscal 2007 , the company completed the disposal of an oat milling business for proceeds of approximately $ 35.8 million , after final working capital adjustments made during the third quarter .

discontinued_operations_income = 80.8 + 82.8
discontinued_operations_income_before_taxes = discontinued_operations_income - 55.5
answer = discontinued_operations_income_before_taxes