Which of the following should be considered as unusual of infrequent items? (check all that apply)

Intangible Amortization

Impairment in property plant and equipment

Merger and Acquisition Expenses

Income tax gain due to the elimination of a valuation allowance related to a Net Operating Loss Carryforward

Increase in Selling General and Administrative Expenses due to the hiring of a new sales team

Pension Actuarial or Remeasurement Gains and Losses