The following is Beta industries income statement. ($ millions) 2016 Net sales $19,207 Cost of products sold 5,928 Marketing, selling and administrative 5,106 Advertising and product promotion 1,476 Research and development 2,746 Provision for restructuring, net 32 Litigation settlement, net 269 Gain on disposal of assets (569) Equity in net income of unconsolidated affiliates (334) Interest expense, net 37 Total expenses 14,691 Earnings before income taxes 4,516 Provision for income taxes 932 Net earnings $ 3,584 Notes: Equity in income of unconsolidated affiliates refers to income Beta Industries has earned on investments made for strategic purposes. Which of the following components would you not consider operating? Select one: A. Gain on sale of business B. Research and development C. Interest expense D. Equity in net income of affiliates