24.) How do nonprofit hospitals calculate amounts reported as patient service revenue on their operating statements?

a. Based on each contracts transaction price, the estimated amount of consideration a nonprofit hospital believes to be probable of receipt

b. Gross billings at established rates less estimated bad debts (uncollectible amounts)

c. Gross billings at established rates less explicit price concessions

d. Based on each contracts transaction price less bad debts (uncollectible amounts)