A Manufacturing Firm Sold Goods During Its Normal Course of Business.The

A manufacturing firm sold goods during its normal course of business.The pre-tax income attributable to this sale is $137,500.Assuming an income tax rate of 30%, the sale would be reported in the company's income statement as

A) income of $96,250 included in after-tax net income from continuing operations
B) income of $137,500 included in pre-tax income from continuing operations
C) a gain of $137,500 with a separate disclosure of the income tax effect.
D) (a) and (b)