Question $3$:

Comprehensive income items are disclosed below net income and net of tax because:

a$.$ These arise from transactions from an exchange of cash and are not accrual accounting transactions.

b$.$ All transactions that are unrealized are disclosed below net income.

c$.$ These arise from transactions that are transitory and not necessarily in the company's control.

d$.$ These arise from transactions that are tax exempt.

e$.$ These arise from transactions that do not affect assets or liabilities on the balance sheet.