Which of the following statements about accountable care organizations (ACOs) is most correct? O ACOs must include the following set of providers: hospital, physician group, urgent care center, and home health agency. O ACOs need only a minimum of managerial systems in place because the payer (primarily Medicare) assumes most of the managerial functions. GACOs are radically different from other attempts to improve the delivery of health services. O ACOs can distribute bonuses when targets are met and impose penalties when targets are missed. O ACOs are established and owned by insurance companies