Blue, Inc., receives its support from the following sources. Which of the following statements is correct? a. Blue is a private foundation because it satisfles both the external support test and the internal support test. b. Blue is a private foundation because it sqisfies the external support test and fails the internal support test. c. Blue is not a private foundation because it satisfies both the external support test and the internal support test. d. Blue is not a private foundation because it falls both the internal and external support tests