Which of the Following Statements About Short-Term Notes Receivable Is

Which of the following statements about short-term notes receivable is FALSE?

A) They may have a related allowance account called Allowance for Doubtful Notes Receivable.
B) They are reported at their gross realizable value.
C) They may use the same estimations and calculations as accounts receivable to determine net realizable value.
D) They are reported in current assets.