Identify whether each of the following items would be classified as:

• Income from continuing operations (C)

• Income from discontinued operations (D)

______ a. $12,000 insurance proceeds on a fully depreciated piece of equipment that was lost in a hurricane

______ b. $800 gain on the sale of office furniture

______ c. Income tax expense

______ d. $106,000 loss incurred as a result of closing the Walla Walla, Washington, store location

______ e. $2,300 loss incurred as a result of a company vehicle being involved in an accident?