StCharles Hospital,located in an Upper-Income Neighborhood of a Large City,recently

St.Charles Hospital,located in an upper-income neighborhood of a large city,recently received a restored mansion as a gift from an appreciative patient.The board of directors decided to remodel the mansion and use it as recuperative quarters for patients willing to pay for luxurious accommodations.The cost to the hospital of using the mansion includes

A) nothing because it was a gift.
B) how much the hospital pays for upkeep--taxes,insurance,utilities,maintenance,etc.
C) how much the hospital would receive if it rented or sold the mansion.
D) the legal expenses to transfer ownership to St.Charles Hospital.
E) both b and c