Which of the Following Best Describes "Comprehensive Income

Which of the following best describes "comprehensive income"?

A) Comprehensive income is the amount resulting from the deduction from revenues, or from operating revenues, of cost of goods sold, other expenses, and losses.
B) Comprehensive income is the excess (deficit) of revenue over expenses for an accounting period.
C) Comprehensive income is the change in equity of an entity during a period of transactions and other events and circumstances, from non-owner sources.
D) Comprehensive income is the change in equity of an entity during a period of transactions and other events and circumstances, from owner and non-owner sources.