The organization Shelter the Needy is completing its Form $990$ and it is trying to determine if it has unrelated business income on which it must pay taxes. Which of the following would be subject to unrelated business income taxes? $($A$)$ The Shelter sold art work it had received as a donation Employees bring in several thousand dollars from the regular sale of sweatshirts with the organization's logo on it at a price considerably above cost B $($C$)$ The Shelter earned revenues from the self$-$service laundry facilities it provides for the benefit of tenants of its low$-$income temporary housing facilities D None of the items listed would be subject to unrelated business income taxes