Which of the Following Is not Correct with Respect to the Reporting

Multiple Choice

Which of the following is not correct with respect to the reporting of expenses for a private not-for-profit?

A) The FASB describes functions as either program or supporting.
B) Major program classifications should be shown in the Statement of Activities or in the notes.
C) Expenses can be reported in the unrestricted net asset class or restricted net asset class, as appropriate.
D) Expenses are reported by function in the Statement of Activities or in the notes.