Giving List Report flags incorrect First time donations

When using the First Time Donation filter in the Giving List Report, you might notice that transactions that are not the constituent's first transaction are indicated as the first time donation.
We are currently evaluating this issue for a fix in a future service pack. 

Steps to Duplicate

1) Go to the Giving List Report
2) Select Revenue as the Giving List Mode
3) Click the filter icon on the Amount column
4) Select First time donation?: Yes
5) Navigate to a few of the constituent records and notice that the transaction indicated in the report is not the constituent's first donation.

Environment

 Blackbaud CRM
 4.0
 4.0.170.44

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