Which of the Following Is NOT a Probable Use a Donor

Which of the following is NOT a probable use a donor would make of the external financial statements of a not-for-profit entity?

A) To determine the creditworthiness of the entity for investment purposes.
B) To determine the proportion of entity resources directed to programs as opposed to fund-raising.
C) To determine the salaries paid to the top officials of the entity.
D) To determine the allocation of resources within the entity.