Saint Anthony College (SAC) is a non-stock, non-profit educational Institution. It owns a 5 hectare lot one half of which is being used as its school campus while the other half is vacant. To cope with the increasing operating costs and to upgrade its facilities, SAC plans to do the following effective January 1, 2020: (1) rent out to a marketing firm the vacant portion of the lot; (2) increase tuition fee by 10% in accordance with government regulations; and (3) import 20 sets of computers for use in its computer courses. Which of the following questions is answerable by "Yes"? a. Is SAC subject to real estate tax on the one-half portion to be rented out to a business establishment? b. Will it be exempt from income tax on its rental to the marketing firm? c. Will the increase in tuition fees be subject to income tax if it results to a net income from school operations? d. Will it be subject to customs duties on the importation of the computers?