How should the income from discontinued operations be presented in the income st

How should the income from discontinued operations be presented in the income statement?(a) The entity should disclose a single amount on the face of the income statement with analysis in the notes or a section of the income statement separate from continuing operations.(b) The amounts from discontinued operations should be broken down over each category of revenue and expense.(c) Discontinued operations should be shown as a movement on retained earnings.(d) Discontinued operations should be shown as a line item after gross profit with the taxation being shown as part of income tax expense.