问题如下：
Which of the following statements is least accurate?
选项：
A.The nonrecurring items that are reported net of taxes below net income from continuing operations are the discontinued operations.
B.The nonrecurring items that are reported before taxes above net income from continuing operations are the unusual or infrequent items.
C.A change in useful life of fixed asset reported through retrospective application.
解释：
A change in accounting estimate is handled prospectively.
为什么说discontinued operations和unusual or infrequent items都是nonrecurring item？
unusual or infrequent items虽然不常发生，但是未来是有可能会发生的，应该是operating item？
而且两个都是税前列支，位置哪里不一样？
