24. George H. Ruth takes a leave of absence from his job to work full-time for a voluntary health and welfare organization for six months. Ruth fills the position of finance director, a position that nor¬ mally pays $88,000 per year. Ruth accepts no remuneration for his work. How should these donated services be recorded?

a. As public support of $44,000 and an expense of $44,000.

b. As public support of $44,000.

c. As an expense of $44,000.

d. They should not be recorded.