20. Theresa Johnson does volunteer work for a local not-for-profit organization as a community ser¬ vice. She replaces without charge an administrator who would have otherwise been paid $31,000. Which of the following statements is true?

a. The organization should recognize a restricted gain of $31,000.

b. The organization should recognize public support of $31,000 as an increase in unrestricted net assets.

c. The organization should recognize a reduction in expenses of $31,000.

d. The organization should make no entry.