[Solved] The incremental income tax effect utilized to determine the tax effect of an extraordinary item is calculated by: A) applying the estimated effective tax rate against the amount of the extraordinary item B) the difference between the gross tax calculated on continuing operations and the gross tax on income from all sources, before tax credits are applied. C) the difference between the estimated net tax calculated on the projected annual income from continuing operations and the estimated net tax calculated on projected annual income, including the non-ordinary items, after tax credits have been considered D) none of the above. Selfish Herd Hypothesis: A theory suggesting that individuals can reduce their predation risk by positioning themselves within a group, thus exploiting the protection offered by the collective. Assassin Bug: A member of the Reduviidae family, known for their predatory behavior and method of injecting toxic saliva into their prey. Sleeping Cluster: A behavior observed in some animals, including naked mole rats, where individuals sleep closely together for warmth, safety, or social bonding. Peripheral: Relating to or situated on the edge or outer limits of something, often used to describe objects or areas that are not central or core to a main subject.