How Should a Company Undergoing Reorganization Report the Gains and Losses

How should a company undergoing reorganization report the gains and losses resulting from the reorganization?

A) on the statement of retained earnings.
B) on the income statement,combined with the gains and losses from operations.
C) on the statement of stockholders' equity.
D) on the income statement,separate from other gains and losses.
E) on the statement of cash flows.