please provide explanation, TQ!

A firm reports net income of $ 40 million. The firm's financial statement disclosure in management discussion and analysis reveal that $ 25 million of net income is attributable to a gain on the sale of assets. Based only on this information, for this period, the firm is best described as having high quality of A Financial reporting only. B. Both high quality earnings and financial reporting. C. Neither high quality earnings nor financial reporting. D. None of them