A hospital reports the following information:

Estimated bad debtsnon-charity patients	$ 500,000
Contractual adjustmentsthird party payors	1,000,000
Direct gross billings to non-charity patients	5,000,000
Gross billings to insurance companies and Medicare/Medicaid	17,000,000
Charity care, estimated billing value	2,000,000
Charity care, cost	1,200,000

Net patient service revenue, as reported on the hospital's statement of activities, is:

	A.	$16,500,000
	B.	$21,000,000
	C.	$23,000,000
	D.	$22,500,000