The Holiday House Had Severe Damage Done to Its Christmas

The Holiday House had severe damage done to its Christmas inventory due to an escaped circus monkey rampaging through the store. The inventory loss was $150,000 before applicable taxes of $30,000. The Holiday House should record the loss as a(n)

A) $150,000 loss in other expenses and losses.
B) $180,000 extraordinary loss.
C) $120,000 extraordinary loss
D) $180,000 extraordinary loss