.Regarding discontinued​ operations, which of the following statements is​ incorrect?A. A gain on discontinued operations is reported with an addition for the applicable income tax.B. The sale of an identifiable division of the business is reported on the income statement under the category Discontinued Operations.C. The Discontinued Operations category of the income statement includes information about segments of the business that have been sold.D. Gains and losses on the sale of plant assets and equipment are reported as Other Income and​ (Expenses).