Omega Company Reported Net Incomes in 2013 and 2014 Before

Omega Company reported net incomes in 2013 and 2014 before sustaining a significant operating loss in 2015.All of the 2015 loss can be carried back against the income of 2013 and 2014 for purposes of determining the company's 2015 income tax liability.How should the carryback be presented in the company's 2015 financial statements?

A) As an extraordinary item in the income statement
B) As a revenue from operations in the income statement
C) As the correction of an error in the retained earnings statement
D) As a reduction in the operating loss on the income statement for the year 2015