In Descending Order, the Hierarchy of GAAP Applicable to a Church-Owned

In descending order, the hierarchy of GAAP applicable to a church-owned college may be:

A) FASB Statements, AICPA Industry Audit Guides, FASB Implementation Guides, GASB Standards.
B) FASB Statements, FASB Technical Bulletins, FASB Implementation Guides, AICPA Practice Bulletins (if cleared by FASB) .
C) GASB Statements, AICPA Industry Audit Guides, GASB Implementation Guides, FASB Standards.
D) GASB Statements, GASB Technical Bulletins, GASB Implementation Guides, AICPA Practice Bulletins (if cleared by GASB) .