Which of the following is not a comprehensive basis of accounting other than generally accepted accounting principles?

A$.$ Cash receipts and disbursements basis of accounting.

B$.$ Basis of accounting used by an entity to file its income tax return.

C$.$ Basis of accounting used by an entity to comply with the financial reporting requirements of a lending institution.

D$.$ Basis of accounting used by an entity to comply with the financial reporting requirements of a government regulatory

agency.