Carlisle Co.'s income statement for the year ended December 31 reported net income of $148,200. The auditor raised questions about the following amounts that had been included in net income: Unrealized holding loss on available-for-sale debt securities Gain on early retirement of bonds payable (net of $22,000 tax effect) Adjustment to profits of prior years for errors in depreciation (net of $7,500 tax effect) Loss from fire (net of $14,000 tax effect) $(10,800) 44,000 (15,000) (28,000) The loss from the fire was an infrequent but not unusual occurrence in Carlisle's line of business. Carlisle's December 31 income statement should report net income of A. $163,200 B. $130,000 OC. $174,000 OD. $132,200