128. What is the difference between an extraordinary item and special item according toGASB? A) Extraordinary items are significant transactions or events that are unusual orinfrequent while a special item is a significant transaction that is unusual and infrequentbut within management's control. B) Extraordinary items are significant transactions or events that are unusual andinfrequent which are outside management's control while a special item is a significanttransaction that is unusual and infrequent but within management's control. C) Extraordinary items are significant transactions or events that are unusual andinfrequent which are within management's control while a special item is a significanttransaction that is unusual or infrequent but within management's control. D) Extraordinary items are significant transactions or events that are unusual andinfrequent that are outside management's control while a special item is a significanttransaction that is unusual or infrequent but within management's control.