26. A voluntary health and welfare organization has the following expenditures:

Research to curedisease. $60,000 Fund-raisingcosts. 70,000 Work to helpdisabled. 40,000 Administrativesalaries. 90,000 How should the organization report these items?

a. Program service expenses of $ 100,000 and supporting service expenses of $ 160,000.

b. Program service expenses of $ 160,000 and supporting service expenses of $ 100,000.

c. Program service expenses of $170,000 and supporting service expenses of $90,000.

d. Program service expenses of $ 190,000 and supporting service expenses of $70,000.