When Calculating GDP from the Expenditure Side, How Do Net

When calculating GDP from the expenditure side, how do net exports enter the equation?

A) They may or may not be included depending on whether they are for final or intermediate goods.
B) They are included as a separate category.
C) They are included only if it is a positive number.
D) They are included but as part of C, I, or G.
E) They are NOT included because they do not represent an expenditure by Canadians.