In Descending Order, the Hierarchy of GAAP Applicable to a Church-Owned

In descending order, the hierarchy of GAAP applicable to a church-owned college may be:

A) FASB Statements and Interpretations, FASB Technical Bulletins, AICPA Industry Audit Guides, FASB Implementation Guides, other accounting literature-including GASB Standards.
B) FASB Statements and Interpretations, FASB Technical Bulletins, FASB Implementation Guides, AICPA Practice Bulletins if cleared by FASB.
C) GASB Statements and Interpretations, AICPA Industry Audit Guides, GASB Implementation Guides, other accounting literature-including FASB Standards.
D) GASB Statements and Interpretations, GASB Technical Bulletins, AICPA Industry Audit Guides, AICPA Practice Bulletins if cleared by GASB, GASB Implementation Guides, other accounting literature-including FASB standards.