Which of the Following Is a Required Disclosure in the Income

Which of the following is a required disclosure in the income statement when reporting the sale of a component of the business?

A) The gain or loss on sale should be reported as an extraordinary item.
B) Results of operations of a discontinued component should be disclosed immediately below extraordinary items.
C) Earnings per share from both income from continuing operations and net income should be disclosed on the face of the income statement.
D) Revenue and expenses applicable to the discontinued operations should be disclosed in the income statement.