_____ the Gain or Loss on the Deemed Extinguishment of a Subsidiary's

_____ The gain or loss on the deemed extinguishment of a subsidiary's bonds is to be reported in the consolidated financial statements as

A) An adjustment to intercompany interest income and/or intercompany interest expense.
B) An extraordinary item, regardless of materiality.
C) An extraordinary item, if material.
D) A nonextraordinary item.
E) None of the above.