88305 vs 88307
Granted this is an old post, so I'm not sure what study guide number 132 is taken from but, according to the AAPC Procedure Desk Reference of 2016:
CPT 88305: the physician receives a surgical pathology specimen, such as a biopsy form bone marrow, the esophagus or muscle. The physician assigns each specimen vial or accession number. They perform a gross exam (review of features, shape, color) without a microscope and then with a microscope to determine the presence of disease or abnormalities. Conclusively, writes a report which may be given a Dx code. The 88305 is used with a level IV examination.
CPT 88307: Same as above, except for pathology specimens such as a brain biopsy, a lung wedge or a thyroid. And 88307 is used with a level V examination.
Hope this was helpful.