Which of the following is a required disclosure in the income statement when reporting the disposal of a segment of the business?

a) The gain or loss on disposal should be reported as an unusual item.

b) Results of operations of a discontinued segment should be disclosed immediately below other irregular items.

c) Earnings per share from both continuing operations and net income should be shown.

d) The gain or loss on disposal should not be segregated, but should be reported together with the results of continuing operations.