Which of the following most likely would be considered a discontinued operation? A) Production or marketing functions are shifted from one location to another. B) A sporting goods manufacturer has a bicycle division that meets FASB's definition of a component of the entity and decides to outsource the manufacture of its bicycles. C) The unprofitable brands of a beauty products component of an entity that manufactures and sells consumer products are discontinued. D) An entity that is a franchiser in the quick-service restaurant business also operates company-owned restaurants that are unprofitable in a certain region and, as a result, the entity decides to exit both the quick-service business as well as the company-owned restaurants in that region