During the year ended December 31, 20X5, Melford Hospital received the following donations stated at their respective fair values:

Employee services from members of a religious group ... \$ 100,000 Medical supplies from an association of physicians . .... \(\quad 30,000\)

These supplies were restricted for indigent care, and were used for such purpose in 20X5.

How much revenue or gain from donations should Melford report in its 20X5 Statement of Revenues, Expenses, and Changes in Net Assets?

a. \(\$ 0\)

b. \(\$ 30,000\)

c. \(\$ 100,000\)

d. \(\$ 130,000\)

e. Items b and d are options allowed by government GAAP.