Which of the Following Statements Concerning the Patient Protection and Affordability

Which of the following statements concerning the Patient Protection and Affordability Act (also known as the Affordable Care Act) is ?

A) Since the Act primarily focuses on the insurance industry there is little impact on health care accounting.
B) Since the Act is a federal law it only affects governmental health care facilities.
C) Since all portions of the Act have only recently been enacted the full impact on health care accounting is unknown.
D) The Act will have no impact on a nongovernmental hospital's Internal Revenue Service filing of the Form 990, since the Act is not under the oversight of the Internal Revenue Service.