Rusty Inc. (Rusty) is an automotive parts retailer and reports under ASPE. Which of the following is correctly classified as a discontinued operation for Rusty?

Question options:

A	Rusty is reorganizing its distribution network so it sold a parts storage warehouse that it no longer needs. The parts will be stored at one of the other five storage locations.
B	Rusty plans to cancel one of its brake fluid products due to a lack of sales. This product is part of its brake fluid product line that offers 10 different brake fluid products for various automobile models/makes.
C	Rusty sells a wholly owned subsidiary that contains one of its Southern Ontario retail locations to a majority shareholder. Rusty continues to operate 130 other locations in Eastern Canada.
D	Rusty enters into a sales agreement for its tire product line. Part of the sales agreement stipulates that the buyer will pay a 5% royalty on sales related to the product line for the next five years.