Which of the following statements is(are) inaccurate?

Select one:

a. Gains or losses on equipment disposals are reported as part of income from continuing operations in the income statement.

b. The net book value of uninsured equipment destroyed in a flood would be reported net of the tax benefit, in the income statement.

c. If the net book value of an abandoned plant asset is zero at the time of disposal, no journal entry is required.

d. A and B

e. B and C

f. A, B, and C