22. An organization of high school seniors performs volunteer services for patients at a nearby nursing home. The nursing home would not otherwise provide these services, such as wheeling patients in the park and reading to them. At the minimum wage rate, these services would amount to $21,320, but their actual value is estimated to be $27,400. In the nursing home’s statement of revenues and expenses, what amount should be reported as public support?

a. $27,400.

b. $21,320.

c. $6,080.

d. $-0-.