The Charles Vernon Eames Community Service Center is a nongovernment VHWO financed by contributions from the general public. During 20X5, unrestricted pledges of $900,000 were received, half of which were payable in 20X5, with the other half payable in 20X6 for use in 20X6.
It was estimated that 10% of these pledges would be uncollectible. In addition, Louease Jones, a social worker, contributed 800 hours of her time to the center at no charge to assist with fundraising activities. Jones’s annual social worker salary is $20,000 based on a workload of 2,000 hours.

How much should the center record in 20X5 for contributed service expense?

a. $8,000

b. $4,000

c. $800

d. $0