To send a mailing, a private not-for-profit charity spends $100,000. The mailing solicits donations and provides educational and other information about the charity. Which of the following is true?

  a. No part of the $100,000 can be reported as a program service expense.
  b. Some part of the $100,000 must be reported as a program service expense.
  c. No authoritative guidance exists, so the organization can allocate the cost as it believes best.
  d. Under certain specified circumstances, the organization should allocate a portion of the $100,000 to program service expenses.