[单选题]
Under U.S. GAAP, a temporary difference arises when which of the following extraordinary items is included for tax purposes this year after having been recognized in financial income last year? Extraordinary gain Extraordinary loss
A .Extraordinary gain Yes;Extraordinary loss Yes
B .Extraordinary gain No;Extraordinary loss Yes
C .Extraordinary gain Yes;Extraordinary loss No
D .Extraordinary gain No;Extraordinary loss No
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