If an office-supply retailer sold a no-longer-needed building at a gain in 2019,

A. the gain will be placed toward the top of its 2019 income statement.

B. no gain will be placed on its 2019 income statement because it is not

in the real estate business.

C. the gain will be placed toward the bottom of its 2019 income statement.

D. the retailer is permitted to place the gain at either the top or the bottom of

the 2019 income statement, as long as it is included somewhere.