With no explanation, chose the best option from "A", "B", "C" or "D". Macrina does not advance a charitable purpose because it does not operate at a loss. Specifically, the Board argues that, because Mt. Macrina’s revenues were in excess of its expenses for the years 1994 and 1995, it achieved a “profit” or a pecuniary gain. It is well established that accepting Medicaid or Medicare payments is not the “equivalent of conducting a business for profit. The decision to accept Medicaid [or Medicare] payments to help defray the cost of care for residents is perfectly consistent with a finding that the nursing home advances a charitable purpose.” St. Margaret Seneca Place v. Board of Property Assessment, Appeals and Review, 536 Pa. 478, 483, 640 A.2d 380, 382-83 (1994); see Couriers-Susquehanna, Inc. v. County of Dauphin, 165 Pa.Cmwlth. 192, 645 A.2d 290 (1994)(<HOLDING>). In West Allegheny Hospital v. Board of

A: holding that promises city made to pay annual step increases did not result in contractual obligation and municipalities retain ability to change compensation and benefits provided to employees
B: holding that a nursing home violated  48325c in part because it failed to provide a pressure relief mattress that had already been identified as needed in the residents care plan
C: holding that it is plain error for a trial court to require a defendant to pay courtappointed attorney fees in the absence of legally sufficient evidence that defendant has the ability to pay the amount imposed
D: holding that couriers a nonprofit nursing home was held to advance a charitable purpose because it provided care in a nondiscriminatory manner without regard for ability to pay and did not expect to make a profit
D.