Which of the following statements regarding the distribution of low-cost articles by an exempt entity is correct? a. Any contributions recelved that trigger the distribution of low-cost articles is included in unrelated business income. b. For 2022, a low cost article is one that costs the entity $11.70 or less. c. The distribution of low-cost articles can be classified as not being an unrelated trade or business. d. Only "The distribution of low-cost artucles can be classitied as not being an unrelated trade or business" and "For 2022, a low. cost article is one that costs the entity $11.70 or less" are correct