Which level of HCPCS includes the CPT codes?

The correct answer is C, as the HCPCS (Healthcare Common Procedure Coding System) is divided into three levels. Level I of HCPCS consists of the CPT (Current Procedural Terminology) codes, which are developed and maintained by the American Medical Association. These codes are primarily used to report medical, surgical, and diagnostic services and procedures undertaken by healthcare providers.

Level II of HCPCS contains codes that primarily cover non-physician services, such as ambulance services and prosthetic devices, and are not part of the CPT coding system. Level III codes were used in the past to provide codes for local procedures, but they have mostly been phased out and are not commonly referenced in the current coding practice. Level IV is not a standard classification under HCPCS.

Thus, Level I is specifically where the CPT codes reside within the broader structure of HCPCS.