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D is corrent. Extraordinary items are material items which are both unusual in nature and infrequent in occurrence. Neither a sale of plant facility nor a foreign currency transaction is unusual in nature. Therefore, these two items would be reported as infrequent but not extraordinary. In addition, the gain on retirement of debt is no longer classified as extraordinary. Note that the sale of the plant facility is not classified as discontinued operations because similar operations are carried on at another location.
A is incorrect. Extraordinary items are material items which are both unusual in nature and infrequent in occurrence. Neither a sale of plant facility nor a foreign currency transaction is unusual in nature. Therefore, these two items would be reported as infrequent but not extraordinary. In addition, the gain on retirement of debt is no longer classified as extraordinary. Note that the sale of the plant facility is not classified as discontinued operations because similar operations are carried on at another location. 
B is incorrect. Extraordinary items are material items which are both unusual in nature and infrequent in occurrence. Neither a sale of plant facility nor a foreign currency transaction is unusual in nature. Therefore, these two items would be reported as infrequent but not extraordinary. In addition, the gain on retirement of debt is no longer classified as extraordinary. Note that the sale of the plant facility is not classified as discontinued operations because similar operations are carried on at another location. 
C is incorrect. Extraordinary items are material items which are both unusual in nature and infrequent in occurrence. Neither a sale of plant facility nor a foreign currency transaction is unusual in nature. Therefore, these two items would be reported as infrequent but not extraordinary. In addition, the gain on retirement of debt is no longer classified as extraordinary. Note that the sale of the plant facility is not classified as discontinued operations because similar operations are carried on at another location.