A private not-for-profit entity has the following expenses for the current year.

Research to cure disease . . . . . . . . . . . . . . . . .$60,000

Fundraising costs . . . . . . . . . . . . . . . . . . . . . . . . 70,000

Work to help individuals with disabilities . . . . 40,000

Administrative salaries . . . . . . . . . . . . . . . . . . . 90,000

How should the not-for-profit entity report these costs?

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