Which of the Following Material Gains/losses Would Be Disclosed as an Extraordinary

Multiple Choice

Which of the following material gains/losses would be disclosed as an extraordinary item on an entity's income statement?

A) a loss arising from the write-off of a large uncollectible accounts receivable balance
B) a loss arising from the expropriation of a manufacturing plant by a foreign government
C) a gain from sale of a component of the entity's business
D) a gain from the sale of manufacturing equipment no longer needed by the entity