During a Reorganization,how Should Interest Expense Be Reported on the Financial

During a reorganization,how should interest expense be reported on the financial statements?

A) on the income statement,but not classified as a reorganization item.
B) on the income statement as a reorganization item.
C) on the balance sheet as a prepaid expense.
D) as a debit directly to retained earnings.
E) on the balance sheet as an intangible asset.