$1.$ Which of the following do you think a city should report as an $$extraordinary$$ or a $$special$$ item assuming that they are material in amount:

a$.$ The settlement of an age discrimination lawsuit

b$.$ The sale, at a sizable gain, of city$$owned land to a private developer

c$.$ The unreimbursed cost of providing housing and other assistance to hurricane victims who have relocated from other areas

d$.$ A major donation, which the city had actively solicited from a local corporation to support a city science center