3. Which of the following is not a criterion that must be met under FASB ASC XXXXXXXXXXfor contributed services? a. They are provided by persons possessing required skills. b. They are provided by...

3. Which of the following is not a criterion that must be met under FASB ASC 958-605-25-16 for contributed services?

a. They are provided by persons possessing required skills.

b. They are provided by licensed professionals.

c. They create or enhance nonfinancial assets.

d. They would typically have to be purchased if not provided by the donors/volunteers.