Which of following organisations is least likely to be exempt from income tax?

(a) A croquet club established to promote the sport of croquet where no entertainment is provided to members.

(b) A tennis club established to promote the sport of tennis where the club has poker machines on the premises to assist in funding the sporting activities of the members.

(c) A swimming club originally established to promote swimming, but the club currently has extensive entertainment facilities available to the general public and earns substantial amounts from the entertainment activities.

(d) A darts club originally established to promote darts where the club runs lotteries to assist in funding the sport of darts.

(e) A trotting club originally established to promote horse racing and which currently receives income from the sale of the rights to televise the races. The funds received for the racing rights are used to improve track facilities.