4. Forkin Manor, a nongovernmental not-for- profit entity (NFP), wants to reformat its financial statements using terminology that is more readily associated with for-profit entities. The director believes that the term "operating profit" and the practice of segregating recurring and nonrecurring items more accurately depict the NFP's activities. Under what condition will Forkin be allowed to use "operating profit" and to segregate its recurring items from its nonrecurring items in its statement of activities? A. The NFP reports the change in net assets without donor restrictions for the period. B. A parenthetical disclosure in the notes implies that the NFP is seeking for-profit entity status. C. Forkin receives special authorization from the Internal Revenue Service that this wording is appropriate. D. At a minimum, the NFP reports the change in net assets with donor restrictions for the period