Pastor Phillip is an ordained Lutheran minister and does not have an approved exemption from self employment (SE) tax. Which of the following of Pastor Phillip"s is not considered "Minister Services" (services performed by the taxpayer in the exercise of his duties as required by his religious order) and subject to SE tax?

a) Conducting religious worship

b) Performing sacerdotal functions

c) Writing religious books or articles

d) Performing services in a government-owned and operated hospital