Which of the following matters does not affect the operating profit of the current year?

A, cash inventory surplus-included in non-operating income b, inventory surplus-reduced management expenses c, fixed assets inventory surplus-accounting error correction e, cash inventory deficit-management expenses f, inventory deficit caused by natural disasters-non-operating expenses g, fixed assets inventory deficit-non-operating expenses h, patent right transfer-other business income i, land use right transfer-non-operating income j.