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A review of the December 31, 2014, financial statements of Somer Corporation revealed that under the caption "extraordinary losses, " Somer reported a total of $1, 130,000. Further analysis revealed that the $1, 130,000 in losses was comprised of the following items: Somer recorded a loss of $300,000 incurred in the abandonment of equipment formerly used in the business. In an unusual and infrequent occurrence, a loss of $600,000 was sustained as a result of hurricane damage to-a warehouse. During 2014, several factories were shut down during a major strike by employees, resulting in a loss of $170,000. Uncollectible accounts receivable of $60,000 were written off as uncollectible. Ignoring income taxes, what amount of loss should Somer report as extraordinary on its 2014 income statement? a. $300,000. b. $600,000. c. $900,000. d. $1, 130,000