Services Included in a Nation's Balance of Payments Accounts Include

Services included in a nation's balance of payments accounts include all of the following items except:

A) Hotel accommodations for foreigners
B) Medical care given by domestic hospitals to foreign citizens
C) Receipts of income from direct investments made overseas
D) Shipping of ocean freight for foreign firms and individuals
E) All of the above items are included in the services account in a nation's balance of payments