LiftUp of Grand County collected $600,000 of donations in 2019. It also earned $200,000 income from its thrift store, which sells a wide range of valued merchandise and is managed by three parttime volunteers. For 2019, LiftUps tax status is:

a. Lift Up fails the external support test

b. Lift Ups taxable income is $200,000

c. Lift Ups UBTI is $600,000

d. LiftUp is not subject to UBTI tax

e. Lift Ups tax on UBTI is $41,790