A voluntary health and welfare entity has the following expenditures:

Research to cure disease . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      $60,000
Fund-raising costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          70,000
Work to help disabled . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       40,000
Administrative salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       90,000

How should the charity report these items?
a. Program service expenses of $100,000 and supporting service expenses of $160,000.
b. Program service expenses of $160,000 and supporting service expenses of $100,000.
c. Program service expenses of $170,000 and supporting service expenses of $90,000.
d. Program service expenses of $190,000 and supporting service expenses of $70,000.