Which of the Following Is Not Correct with Respect to Reporting

Which of the following is not correct with respect to reporting of patient service revenue for health care organizations?

A) Patient service revenue must be reported net of estimated adjustments for contractual adjustments
B) Contractual adjustments must be reported as a prior period adjustment if material
C) Patient service revenue does not include charity care
D) Unrestricted bequests and investment income for current unrestricted purposes may be reported as either operating or nonoperatiang revenue, depending on the policy of the entity