What Is the Difference Between an Extraordinary Item and Special

What is the difference between an extraordinary item and special item according to GASB?

A) Extraordinary items are significant transactions or events that are unusual or infrequent while a special item is a significant transaction that is unusual and infrequent but within management's control.
B) Extraordinary items are significant transactions or events that are unusual and infrequent which are outside management's control while a special item is a significant transaction that is unusual and infrequent but within management's control.
C) Extraordinary items are significant transactions or events that are unusual and infrequent which are within management's control while a special item is a significant transaction that is unusual or infrequent but within management's control.
D) Extraordinary items are significant transactions or events that are unusual and infrequent that are outside management's control while a special item is a significant transaction that is unusual or infrequent but within management's control.