Lyon Company has the following transactions in the current year. Assuming that all of the transactions are material, which of them will most likely have no effect on current year net income?

A. The sale of a factory building that was contributed by a shareholder in the prior year.

B.The settlement of litigation over an accident that occurred in the prior year but for which a loss had not previously been considered to be probable and reasonably estimable.

C.The determination that certain junk bonds purchased on a speculative basis several years previous were worthless.

D.The collection of a receivable from a customer whose account was written off in the prior year by a charge to the allowance for bad debts account.