What Items Should Be Treated as Extraordinary Items for a Canadian

What items should be treated as extraordinary items for a Canadian company that sells its goods to the US market?

A) loss of revenues caused by the Bank of Canada as it raises the bank rate
B) loss of revenues caused by the US government as it imposes extra duties on the company's goods
C) loss of revenues caused by the increased delays on the Canada-US border that occur due to new security measures
D) loss of revenues caused by the changes in demand for the company's goods in the US
E) loss of revenues caused by the longer haul of goods that occurs as a result of heavy snow on the roads