What is the required reporting for discontinued operations?

a. The results of discontinued operations should be reported as an extraordinary item.

b. The gain or loss on the disposal should be reported in comprehensive income.

c. The operating results of discontinued operations should be reported as part of continuing operations and any gain or loss on disposal should be disclosed separately from continuing operations.

d. The operating results of discontinued operations should be reported separately from continuing operations and any gain or loss on disposal should be also be disclosed separately from continuing operations.