Companies often report "non-GAAP" performance measures in their 10-K that exclude income items management feels are not useful to investors in predicting future performance.

Which one of the following income items would be least likely to be omitted in determining a company's non-GAAP income measure?

A. Depreciation and amortization. B. Restructuring expenses. C. Goodwill impairment loss. D. Cash bonus compensation.