21. A woman cleans out her attic and takes her 33-year old clothes to the local Goodwill store. Goodwill workers sort the clothes and determine they cannot be used or sold. Goodwill should record

a.	a loss equal to amount of the dumping fee	c.	Nothing
b.	a $50 unrestricted contribution	d.	a $50 unrestricted contribution net of the dumping fee

22. Supporting services to a charity would include

a.	fund-raising activities	c.	management and general activities
b.	program activities	d.	both a and c