How busy is the octogenarian usher described in Scenario B.1?

Which of the following items would be reported as its gross amount on the face of the income statement?

a. Extraordinary loss b. Prior period adjustment c. Cumulative effect of a change in an accounting principle d. Unusual gain

Extensive coverage is comprised of _____

a. low reach and low frequency b. low reach and high frequency c. high reach and low frequency d. high reach and high frequency