The Garden Foundation plans to disclose concentrations of credit risk in its financial statements. How must that information be disclosed?

A$.$ No disclosure is required in the financial statements for a concentration of credit risk.

B$.$ The organization can make the disclosure in the way that is most efficient and effective for The Garden Foundation.

C$.$ The organization is prohibited from disclosing all concentrations of credit risks in a single note.

D$.$ Disclosures should always be based on the financial statement amount rather than the bank statement balanc$$s$.$