Under Which of the Following Conditions Would Frost Damage Be

Multiple Choice

Under which of the following conditions would frost damage be considered an extraordinary item for income reporting purposes?

A) only if frosts in the geographical area are unusual in nature and occur infrequently
B) only if frosts are normal in the geographical area but do not occur frequently
C) only if frosts occur frequently in the geographical area but can be covered by insurance policies
D) under any circumstances frost damage should be classified as an extraordinary item