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".