Why is applicable to an extraordinary gain

Question

An income statement shows "incomebefore income taxes and extraordinary items" in the amount of$2,055,000. The income taxes payable for the year are$1,080,000, including $360,000 that is applicable to an extraordinary gain. Thus, the "income before extraordinaryitems" is (Points: 1)
$1,335,000.
$615,000. 
$1,395,000.
$675,000.

Which of the following is nota selling expense?

• Advertising expense
• Office salaries expense
• Freight-out