Hospital wants to avoid the UBIT on its gift shop sales. To the extent possible, Hospital should:

a. Sell on-site flowers and other items that will cheer up its patients.

b. Sell through its website inspirational books and music to customers around the world.

c. Both "Sell on-site flowers and other items that will cheer up its patients" and "Sell through its website inspirational books and music to customers around the world".

d. Neither "Sell on-site flowers and other items that will cheer up its patients" nor "Sell through its website inspirational books and music to customers around the world".