Which of the following statements about a nongovernment not-for-profit hospital Statement of Cash Flows is false?

a. A nongovernment not-for-profit hospital Statement of Cash Flows classifies the acquisition of property as an investing activity.

b. The Statement of Cash Flows for a nongovernment not-for-profit hospital reports only three cash flow classifications.

c. FASB cash flow statement guidance is optional for nongovernment not-for-profit hospitals.

d. Financing activities could potentially include cash received from investment earnings.

e. The Statement of Cash Flows includes a reconciliation of the change in net assets to cash provided by operating activities.