Which of the following would not normally qualify as an extraordinary item?
(a) The write-down or write-off of receivables.
(b) Major devaluation of foreign currency.
(c) Loss on sale of plant and equipment.
(d) Gain from early extinguishment of debt.
(e) Loss due to extensive flood damage to an asphalt company in Las Vegas, Nevada.
(f) Loss due to extensive earthquake damage to a furniture company in Los Angeles, California.
(g) Farming loss due to heavy spring rains in the Northwest.