Choice "B" is correct. The expense categories used by not-for-profit organizations generally fall under two main headings: program services and support services. Program services relate to functional expenses directly related to the mission of the organization. Support services summarize the functional expenses related to general and administrative costs, costs of membership development, and fundraising. Fundraising contemplates inducing potential donors to contribute to the entity. Membership activities involve seeking prospective members, ensuring current member satisfaction, etc. The $10,000 cost incurred to maintain a donor list for contributions is the only fundraising expense listed. Soliciting prospective members is a membership development expense, not fundraising. Membership brochure costs are membership development. Soliciting membership dues are an administrative collection function.