In Government-Wide Statement of Activities,special Items Are Transactions or Other

In government-wide statement of activities,special items are transactions or other events that are:

A) unusual in nature or infrequent in occurrence and within management's control.
B) unusual in nature or infrequent in occurrence and not within management's control.
C) unusual in nature and infrequent in occurrence and within management's control.
D) unusual in nature and infrequent in occurrence.