Which of the following statements is true regarding the unrelated business income of exempt organizations?

(A) Unrelated business income tax will not be imposed if profits from the unrelated business are used to support the exempt organizations charitable activities.

(B) Unrelated business income relates to the performance of services but not to the sale of goods.

(C) An unrelated business does not include any activity performed for the organization entirely by unpaid volunteers.

(D) If an exempt organization has any unrelated business income, it may result in the loss of the organizations exempt status.