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A is corrent. Per ASC Topic 820, termination costs of an operating lease are included in calculating income from continuing operations. If the termination of a lease is associated with the exit or disposal of a discontinued operation, these costs are included in the results of discontinued operations.
B is incorrect.   Per ASC Topic 820, termination costs of an operating lease are included in calculating income from continuing operations. If the termination of a lease is associated with the exit or disposal of a discontinued operation, these costs are included in the results of discontinued operations.  
B is incorrect.   Per ASC Topic 820, termination costs of an operating lease are included in calculating income from continuing operations. If the termination of a lease is associated with the exit or disposal of a discontinued operation, these costs are included in the results of discontinued operations.  
D is incorrect.   Per ASC Topic 820, termination costs of an operating lease are included in calculating income from continuing operations. If the termination of a lease is associated with the exit or disposal of a discontinued operation, these costs are included in the results of discontinued operations.