Which of the following presentation formats is permitted by Statement of Financial Accounting Standards No.130,"Reporting Comprehensive Income"? 
Definitions:
Opportunity Costs
Opportunity costs represent the benefits or values that are forfeited as a result of choosing one alternative over another.
Guns
Firearms designed to discharge projectiles at high speeds, utilized for a variety of purposes including defense, hunting, and sporting activities.
Butter
A dairy product made by churning cream or milk, used as a spread or in cooking.
Efficient Allocation
The distribution of resources in a way that maximizes the net benefits to an economy or society.
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