Which of the following might an analyst NOT want to eliminate from past earnings when using past earnings to forecast future earnings?

a.Rent revenue from leased property.

b. Gains from the sale of assets resulting from moving the location of a manufacturing facility.

c. Non-recurring restructuring charges related to reorganizing the business.

d. Asset impairment charges resulting from a flood when the losses are not insured.

e. Analysts will typically want to exclude all of the above items when forecasting future earnings.