In the Income Statement, Items Have to Be Presented in a Set

In the income statement, items have to be presented in a set order. Which of the following is in the correct order?

A) Gross profit, finance costs, taxation, profit for the year
B) Gross profit, taxation, finance costs, profit for the year.
C) Sales, distribution costs, gross profit, finance costs, profit for the year
D) Sales, cost of sales, taxation, finance costs, profit for the year