Which of the following is not an unusual item? a. Corporate income tax being paid. b. Closure of all outlet stores. c. A change from one accounting method to another acceptable accounting method. d. A segment of the business being sold.

The correct answer is letter "A": Corporate income tax being paid.

Explanation:

In Accounting, unusual items are the result of events that impact the business but are not likely to happen again. Just like its name indicates, those events are not regular from the operations of a company an include abnormal legal costs, gains or losses from the sales of assets, losses from early retirement, and corporate restructuring expenses.

Corporate income taxes are paid on a regular basis, thus, they cannot be considered unusual items.