Which is not a comprehensive basis for accounting, other than GAAP?

A) Cash receipts and disbursements basis
B) The basis it uses on its income tax return
C) Basis used by an entity to comply with financial reporting requirements of a lending institution D) Basis used by an entity to comply with financial reporting requirements of a government regulatory agency.

This question is from a CPA review guide, it is confusing and difficult and I have no way of finding out the answer.... I will take your word...