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.