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A is corrent because both the gain or loss from discontinued operations and the gain or loss on sale of the segment should be shown after income from continuing operations, but before any extraordinary items.
B is incorrect because to qualify as an extraordinary item an event must be both unusual in nature and infrequent in occurrence. Discontinued operations would not be an extraordinary item.
C is incorrect. Both the gain or loss from discontinued operations and the gain or loss on sale of the segment should be shown after income from continuing operations, but before any extraordinary items.   
D is incorrect. Both the gain or loss from discontinued operations and the gain or loss on sale of the segment should be shown after income from continuing operations, but before any extraordinary items.