Examples of Poor Earnings Quality That Hinder the Forecasting of Expected

Examples of poor earnings quality that hinder the forecasting of expected future earnings include all of the following except:

A) Earnings dominated by a substantial one-time gain from the sale of real estate tangential to the firm's operations.
B) Reporting a large expense from a warehouse fire that was not covered by insurance.
C) A local government corrects a processing error and a firm receives an unexpected rebate on property taxes previously paid.
D) The company adds equipment that reduces carbon emissions in response to EPA requirements and increases production efficiency.