Say No to Meth,a Not-For-Profit Entity Devoted to Informing the Public

Say No To Meth,a not-for-profit entity devoted to informing the public about the hazards of methamphetamine,sends out brochures to a large number of doctors,urging that the brochures be placed in the doctors' waiting rooms.The four-page brochure contains a description of the addictive and destructive nature of the drug,but half of the last page contains an appeal for funds,in relatively large type.How should the entity report the $30,000 expense of preparing,printing,and mailing the brochure in its statement of activities?

A) The entire $30,000 must be reported as a fund-raising expense.
B) The entire $30,000 must be reported as a program expense.
C) The $30,000 should be allocated between fund-raising and program expenses,using appropriate cost accounting techniques.
D) The $30,000 should be reported under the caption "Program and fund-raising expenses."