Select all that apply

To increase the proportion of program expenses to total expenses, NFPs are quite careful to or will $$

record corporate contributions of obsolete inventory at cost rather than fair market value

recognize the fair value of gifts in kind and contributed services used in the operations of the program as expenses

allocate as much to the program category as possible

$$ comply with federal and state laws that place limits on the percentage of revenue that is spent on fund$-$raising