Indicate if the following events increase earnings, decrease earnings or have no impact on earnings for the Corn Company.
a. Corn Company announced a new $35 million restructuring plan for their retail business that includes severance for employees and impairment of assets.	["Increase earnings", "No impact on earnings", "Decrease earnings"]
b. A Corn Company customer has filed a law suit for $1 million because of an illness allegedly caused by one of Corn's products. Corn's legal counsel believes it is probable that they will have to pay something to settle the suit, but they can not reasonably estimate that amount at this time.	["Increase earnings", "No impact on earnings", "Decrease earnings"]
c. Corn Company recorded impairments of $5 million associated with the $35 million restructuring plan discussed in question a.	["Increase earnings", "No impact on earnings", "Decrease earnings"]
d. Corn estimates the warranty claims associated with the products sold in the current period will equal $2 million.	["Increase earnings", "No impact on earnings", "Decrease earnings"]
e. Corn realized that the $35 million initially estimated for the restructuring plan was too high so they reduced the total estimated cost to $20 million.	["Decrease earnings", "Increase earnings"]