Third Church operates a gift shop in its parish house. The total income of the church is $800,000.0 this amount, $300,000 comes from offerings and $500,000 comes from the net income of the gift shop. The gift shop operations are conducted by six full-time, paid employees. Which of the following statements is correct? a. The $500,000 of gift shop net income is unrelated business income. b. The $800,000 is unrelated business income. c. The $300,000 is unrelated business income because the gift shop is a feeder organization d. None of the $800,000 is unrelated business income