Section 4433 Contains a Compromise Provision Applicable to Small NFPOs

Section 4433 contains a compromise provision applicable to small NFPOs. Which of the following statements pertaining to a small NFPO is false?

A) A small NFPOs average of annual revenues recognized in the statement of operations for the current and preceding period is less than $500,000.
B) The small NFPO is exempt from having to record donated capital assets at fair value.
C) A small NFPO is exempt from having to capitalize and amortize tangible capital assets.
D) A small NFPO can choose to expense a capital asset when it is acquired.