No net deferred tax asset $($i$.$e deferred tax asset net of related valuation allowance$)$ was recognized in the financial statements by the Choku Company when a loss from discontinued operations was carried forward for tax purposes because it was more likely than not than none of this deferred tax asset would be realized. Choku had no temporary differences. The tax benefit of the loss carried forward reduced current taxes payable on year $2$ continuing operations. The year $2$ income statement would include the tax benefit from the loss brought forward in$?$ A$)$ Income from continuing operations, B$)$ Gain or loss from discontinued operations, C$)$ Extraordinary gains, D$)$ Cumulative effect if accounting changes?