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Answer (C) is correct . When an indirect presentation of net cash flows from operating activities is made, a reconciliation with net income must be provided for all noncash revenues, gains, expenses, and losses. This reconciliation may be either reported in the statement of cash flows or provided separately in related disclosures, with the statement of cash flows presenting only the net cash flows from operating activities.

Answer (A) is incorrect because The reconciliation may be presented in a related disclosure.
Answer (B) is incorrect because The reconciliation may be reported in the statement of cash flows.
Answer (D) is incorrect because A reconciliation must be reported in an indirect presentation of the statement of cash flows.