Which of the Following Is True for a Nongovernment, Not-For-Profit

Which of the following is true for a nongovernment, not-for-profit organization?

A) Revenues and expenses may be reported in changes in unrestricted net assets.
B) Revenues and expenses may be reported in changes in temporarily restricted net assets.
C) Revenues and net assets released from restrictions may be reported in changes in permanently restricted net assets.
D) Expenses may be reported in changes in unrestricted net assets, changes in temporarily restricted net assets, and changes in permanently restricted net assets.