QUESTIONS Which of the following would be consider aspecial item that is required to be reported septately in the operating statements of governmental and proprietary funds? O A Significant loss on the sale of a proprietary fund's waste management facilities to a private sector company OB.$800,000 of tornado damage sustained by the County's public marina C. A $1,200,000 was gain realized from the refinancing of an enterprise fund's revenue bonds. The bonds were originally issued eight years ago at an interest rate of 5% Because of a sharp drop in rates, the enterprise fund was able to refinance its outstanding bonds at 2.5% OD. All of the above E. Both A and C