With no explanation, chose the best option from "A", "B", "C" or "D". to set and maintain a standard of academic excellence for medical schools fit within the purpose of the tax exemption by improving educational standards and thus conferred a substantial benefit on the public. While the YCC’s efforts to encourage top-quality students to attend Yale may maintain the educational standards of Yale, they do little to benefit the tax-paying public comprised of Illinois citizens. This “public benefit” aspect of tax exemption has been long recognized in Illinois law. In the context of educational exemptions, the courts have used a two-part test to determine whether a particular private organization may be classified as a “school” and therefore claim exemption from taxes. (See Illinois College of Optometry v. Lorenz (1961), 21 Ill. 2d 219, 221, 171 N.E.2d 620 (<HOLDING>).) Not all educational-type not-for-profit

A: holding that the burden rests upon the party seeking benefits to prove the injury sustained was the result of an accident arising out of and in the course of employment and the rule of liberal construction is not a substitute for the claimants burden of establishing his claim by a preponderance of the evidence
B: holding that illinois college of optometry qualified for exemption under this test 1 the institution must offer a course of study which fits into the general scheme of education established by the state and 2 the course of instruction must lessen the tax burden of the public by providing an education which would otherwise have to be furnished by the state
C: recognizing of course the suspension of the imposition of sentence and the grant of probation
D: holding that the defendant must have created a substantial connection to the forum state by action purposefully directed toward the forum state or otherwise invoking the benefits and protections of the laws of the state
B.