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 separate 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.