Which of the Following Situations Would Not Be Presented in a Separate

Which of the following situations would not be presented in a separate section of the current year's income statement of Hamilton Corporation? (More than one answer may be correct.) During the current year:

A) Hamilton's St. Louis headquarters are destroyed by a tornado.
B) Hamilton sells its entire juvenile furniture operations and concentrates upon its remaining children's clothing segment.
C) Hamilton's accountant discovers that the entire price paid several years ago to purchase company offices in Texas had been charged to a Land account; consequently, no depreciation has ever been taken on these buildings.
D) As a result of labor union contract changes, Hamilton paid increased compensation expense during the year.