Indicate which of the following items would be reported as an extraordinary item on Fine \& Fancy Food Corporation's income statement?

(a) Loss from damages caused by a volcano eruption.

(b) Loss from the sale of temporary investments.

(c) Loss attributable to a labor strike.

(d) Loss caused when the Food and Drug Administration prohibited the manufacture and sale of a product line.

(e) Loss of inventory from flood damage because a warehouse is located on a flood plain that floods every five to ten years.

(f) Loss on the write-down of outdated inventory.
(g) Loss from a foreign government's expropriation of a production facility.
(h) Loss from damage to a warehouse in southern California from a minor earthquake.