Which of the Following Best Describes Other Gains (Losses) on the Income

Which of the following best describes other gains (losses) on the income statement?

A) The gains and losses from transactions that are not part of the normal operations of the business
B) The income or loss from segments of the business that have been sold or terminated
C) The income or loss generated from unusual and infrequent events
D) The income or loss generated from the normal operations of the business