A Material Item Which Is Unusual in Nature or Infrequent

Short Answer

A material item which is unusual in nature or infrequent in occurrence, but not both should be shown in the income statement $\begin{array}{cc}&\text { Net of Tax } & \text { Disclosed Separately } \\\hline a.&\text { No } & \text { No } \\b.&\text { Yes } & \text { Yes } \\c.&\text { No } & \text { Yes } \\d.&\text { Yes } & \text { No }\end{array}$