Which of the Following Statements Concerning the Sale of a Business

Which of the following statements concerning the sale of a business component is true?

A) When the sale date for the component is after the current year end, depreciation expense for the component's assets is included in the discontinued operations section of the income statement.
B) The results of discontinued operations should be reported on the income statement after extraordinary items but before cumulative effect of a change in accounting principle.
C) The taxed effect of component-disposition gains or losses need not be disclosed on the face of the income statement.
D) The Financial Accounting Standards Board concluded that component-disposition gains or losses should be classified as extraordinary items.