The correct answer is B. Modifier 32. Modifier 32 identifies a mandated service, meaning the service was required by a third-party payer, governmental body, legal authority, employer, or other regulatory entity rather than being performed solely at the physician’s independent clinical discretion. In professional coding, this modifier communicates the reason the service was rendered and helps distinguish required examinations or evaluations from routine medically indicated services. Typical examples include services requested for insurance review, workers’ compensation requirements, legal determinations, disability evaluation, or other administrative mandates.

The other modifiers do not match the scenario. Modifier 23 is used for unusual anesthesia circumstances. Modifier 76 reports a repeat procedure or service performed by the same physician or other qualified health care professional. Modifier 24 is appended to an unrelated evaluation and management service performed during a postoperative global period. None of these indicate that the service was required by an external payer or regulatory authority.

Reference topics: CPC Modifiers; CPT Appendix A Modifiers; Mandated Services; Regulatory and Third-Party Payer Reporting Requirements.