Which of the following statements best describes the accounting and financial reporting for the donation of professional services?

a. The reporting of contributed services by a government hospital is optional.

b. Contributed services received by governmental hospitals should be reported as nonoperating revenues if they are being recognized in the financial statements.

c. Items \(\mathrm{a}\) and \(\mathrm{b}\) accurately reflect the reporting practices of government hospitals.

d. Items \(\mathrm{a}\) and \(\mathrm{b}\) are all false statements.