Which of the Following Is/are True

Which of the following is/are true?

A) After cost of sales, the income statement typically shows deductions for other expenses associated with operations (other operating expenses) .
B) Many firms present a subtotal called operating income or operating profit, the difference between revenues and expenses associated with core operating activities.
C) two common types of operating expenses are selling, general, and administrative expenses (SG&A) and research and development expenses (R&D) .
D) all of the above
E) none of the above