Indicate which of the following items would be reported as an extraordinary item in Muerte Corporation’s income statement.

  (a) Loss from damages caused by volcano eruption.
  (b) Loss from sale of temporary investments.
  (c) Loss attributable to a labor strike.
  (d) Loss caused when manufacture of a product was prohibited by the Food and Drug Administration.
  (e) Loss from flood damage. (The nearby Black River floods every 2 to 3 years.)
  (f) Write-down of obsolete inventory.
  (g) Expropriation of a factory by a foreign government.