A private not-for-profit entity spends $100,000 to send a mailing that solicits donations and provides educational and other information about the charity. Which of the following is true?

a. No part of the $100,000 can be reported as a program service expense.

b. Some part of the $100,000 must be reported as a program service expense.

c. No authoritative guidance exists, so the entity can allocate the cost as it believes best.

d. Under certain circumstances, the entity should allocate a portion of the $100,000 to program service expenses.