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Which of the following would not be reported under Other income and expense on the income statement? A . Gain on sale of Financial Assets

Which of the following would not be reported under "Other income and expense" on the income statement?
A.Gain on sale of Financial Assets at FVTPL
B.Dividend revenue
C.Unrealized Gain or Loss on Financial Assets at FVTOCIOther Comprehensive Income
D.Interest revenue

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