How Would a Private College or University Report Its Estimate

Multiple Choice

How would a private college or university report its estimate for uncollectible tuition and fees on its statement of activities?

A) A contra-revenue account titled Provision for Doubtful Accounts.
B) A direct reduction of Tuition and Fees-Unrestricted.
C) An operating expense titled Provision for Doubtful Accounts.
D) An operating expense titled Bad Debt Expense.