Choice "C" is correct. Extraordinary gains from extinguishment of debt are a component of net income, not a component of other comprehensive income. Comprehensive income is the sum of net income plus other comprehensive income. Other comprehensive income include changes in the funded status of a pension plan, unrealized gains and losses on available-for-sale securities, foreign currency items and the effective portion of cash flow hedges.
Choice "a" is incorrect. Foreign currency translation adjustments are a component of other comprehensive income.
Choice "b" is incorrect. The minimum pension liability adjustment is no longer required under U.S. GAAP.
Choice "d" is incorrect. Unrealized gains (and losses) on available-for-sale securities are included in other comprehensive income.