A review of the December 31, 2010, financial statements of Somer Corporation revealed that under the caption "extraordinary losses," Somer reported a total of $515,000. Further analysis revealed that the $515,000 in losses was comprised of the following items:

(1) Somer recorded a loss of $150,000 incurred in the abandonment of equipment formerly used in the business.

(2) In an unusual and infrequent occurrence, a loss of $250,000 was sustained as a result of hurricane damage to a warehouse.

(3) During 2010, several factories were shut down during a major strike by employees, resulting in a loss of $85,000.

(4) Uncollectible accounts receivable of $30,000 were written off as uncollectible. Ignoring income taxes, what amount of loss should Somer report as extraordinary on its 2010 income statement?

Select one:

a. $400,000.

b. $150,000.

c. $515,000.

d. $250,000.