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Under both U.S GAAP and IFRS, which one of the following items is reported separately in the income statement, net of tax? a. Restructuring costs.

Under both U.S GAAP and IFRS, which one of the following items is reported separately in the income statement, net of tax?

a. Restructuring costs.

b. Discontinued operations.

c. Extraordinary gain and losses.

d. None of the above.

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