Which of the following statements are correct with respect to the unrelated business income tax?

	a.	Under certain circumstances, a corporate sponsorship payment can be classified as not being an unrelated trade or business.
	b.	Under certain circumstances, a casino game can be classified as not being an unrelated trade or business.
	c.	Under certain circumstances, the exchanging or renting of membership lists to other exempt organizations can be classified as not being an unrelated trade or business.
	d.	Only a. and c. are correct.
	e.	a., b., and c. all are correct.