Let's assume you've got your black and white line art scanned in at 600dpi, saved as a bitmap (Go IMAGE>MODE>BITMAP to make sure there's only black and white pixels) and on the screen - and make sure it's named (in my case) "Jack 14 BMP".
Now go IMAGE>DUPLICATE. Then SAVE AS and rename the copy "Jack #14 CMYK". Have the CHANNELS palate open and you'll see 5 channels marked CMYK, Cyan, Magenta, Yellow & Black. Drag the Black channel over the little icon at the bottom of the channels palate that looks like a sheet of paper with its corner turned over and you'll see another channel in the palate called Black Copy. Double click on its name and re-name it LINE.