A Major Event Not Meeting One, but Not All, of the Criteria

A major event not meeting one, but not all, of the criteria for an extraordinary item is often shown on the income statement as

A) a separate line item within the income from continuing operations section.
B) a separate net-of-tax line item within the income from continuing operations section.
C) part of the extraordinary items section but not net-of-tax.
D) part of discontinued operations if the event destroyed plant assets.
E) separately affecting tax expense and tax payable.