All of the Following Are True of Parenthetical Notes Except

All of the following are true of parenthetical notes except:

A) They are located above the code or code range to which the note applies
B) May inform the coder that the service or procedure described is part of the work of the code for the service or procedure code listed in the parenthetical note
C) They provide additional information regarding a code or code range
D) They are located below the code or code range to which the note applies