The results of various transactions and events are classified within the income statement in one of the following three sections: (1) income from continuing operations, (2) income, gains, and losses from discontinued operations, and (3) extraordinary items. Using the appropriate number, identify the classification of each of the transactions or events below. State any assumptions you feel are necessary.

a Depreciation expense for the year on a company's automobile used by its president.

b Uninsured loss of a factory complex in Louisiana as a result of a hurricane.

c Gain from the sale of marketable securities.

d Loss from the sale of a delivery truck.

e Loss from the sale of a division that conducted all of the firm's research activities.

f Earnings during the year up to the time of sale of the division in part \(\mathbf{e}\).

g Loss in excess of insurance proceeds on an automobile destroyed during an accident.

h Loss of plant, equipment, and inventory held in a South American country when confiscated by the government of that country.