School has been paying the UBIT every year. To reduce or eliminate this year's tax liability, School might: a.Relate the profit-making activities to its educational purpose. b.Conduct the profit-making activities on a regular basis. c.Both "Relate the profit-making activities to its educational purpose" and "Conduct the profit-making activities on a regular basis". d.Neither "Relate the profit-making activities to its educational purpose" nor "Conduct the profit-making activities on a regular basis