During a Reorganization, Cash Reserves Tend to Grow

During a reorganization, cash reserves tend to grow. How should interest earned on these reserves be reported on the financial statements?

A) as an unearned revenue until the reorganization is complete.
B) as a credit directly to retained earnings.
C) on the balance sheet as a long-term liability.
D) on the income statement, but not classified as a reorganization item.
E) on the income statement as a reorganization item.