Section 4433 contains a compromise provision applicable to small NFPOs. Which of the following statements pertaining to a small NFPO is false? The small NFPO is exempt from having to record donated capital assets at fair value. A small NFPOs average of annual revenues recognized in the statement of operations for the current and preceding period is less than $500,000. A small NFPO can choose to expense a capital asset when it is acquired. A small NFPO is exempt from having to capitalize and amortize tangible capital assets