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B is corrent because a transaction that is unusual in nature and infrequent in occurrence is considered an extraordinary item. An extraordinary item is reported after discontinued operations. Discontinued operations are to be reported before extraordinary items. An accounting change is accounted for on a retrospective basis.
A is incorrect. Cumulative effect of accounting changes are no longer reported at the bottom of the income statement.
C is incorrect because a transaction which is unusual in nature and infrequent in occurrence is considered an extraordinary item, and reported after discontinued operations.
D is incorrect because a transaction which is unusual in nature and infrequent in occurrence is considered an extraordinary item.