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[单选题]

A company suffered a substantial loss when its production facility was destroyed in an earthquake against which it was not insured. Geological scientists were surprised by the earthquake as there was no evidence that one had ever occurred in that area in the past. Which of the following statements is most accurate? The company should report the loss on its income statement:

A.Net of taxes if it reports under U.S. GAAP.

B.As an extraordinary item if it reports under IFRS.

C.As an unusual item if it reports under U.S. GAAP.

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