How Would a Loss from a Tornado Be Treated on an Income

How would a loss from a tornado be treated on an income statement?

A) A loss from a tornado would be treated as an extraordinary loss if the company is located in an area where tornados are rare.
B) A loss from a tornado would be treated as a discontinued operation if the company is located in an area where tornados are rare.
C) A loss from a tornado would be treated as another loss in net income from continuing operations if the company is located in an area where tornados are rare.
D) A loss from a tornado would be treated as an operating expense in net income from continuing operations if the company is located in an area where tornados are rare.