The Abby Arboretum (AA) is a not-for-profit organization that has several programs, such as gardening, grade-school education, environmental efforts, and a reforestation program. It draws many volunteers for its efforts. Indicate which, if any, of the following activities should be recorded as donated services.
a. An architect drew up blueprints for a new greenhouse free of charge. AA would have hired an architect otherwise.
b. The architect makes phone calls to past clients and investors to raise contributions on behalf of AA for a capital campaign to finance the greenhouse.
c. After the greenhouse is built, the architect spends several days planting vegetables and flowers.