33. If plant assets of a manufacturing company are sold at a gain of $1,640,000 less related taxes of $500,000, and the gain is not considered unusual or infrequent, the income statement for the period would disclose these effects as A) an extraordinary item net of applicable taxes, $1,140,000. B) operating income net of applicable taxes, $1,140,000. C) a prior period adjustment net of applicable taxes, $1,140,000. D) a gain of $1,640,000 and an increase in income tax expense of $500,000