Indicate which of the following items would be re-ported as an extraordinary item on Fine \& FancyFood Corporation's income statement?

(a) Loss from damages caused by a volcano erup-tion

(b) Loss from the sale of temporary investments

(c) Loss attributable to a labor strike

(d) Loss caused when the Food and Drug Adminis-tration prohibited the manufacture and sale of aproduct line

(e) Loss of inventory from flood damage because awarehouse is located on a flood plain that floodsevery 5 to 10 years

(f) Loss on the write-down of outdated inventory(g) Loss from a foreign government's expropriationof a production facility(h) Loss from damage to a warehouse in southernCalifornia from a minor earthquake