17. A review of the December 31, 2006 financial statements of Rule Corporation revealed that under the caption "extraordinary losses," Rule reported a total of $250,000. Further analysis revealed that the $250,000 in losses comprised the following items:

1.	Rule recorded a gain of $80,000 incurred in the sale of equipment
2.	in an unusual and infrequent occurrence, a loss of $200,000 was sustained as a result of tornado damage to a manufacturing facility
3.	during 2002, several factories were shut down during a major strike by employees of Rule's major customer. Shutdown expenses totaled $100,000
4.	inventory in the amount of $30,000 was written off as obsolete

Ignoring income taxes, what amount of loss should Rule report as an extraordinary loss on its 2006 Income Statement?

a.	$100,000
b.	$250,000
c.	$200,000
d.	$300,000