George H. Ruth takes a leave of absence from his job to work full time for a charity for six months. Ruth fills the position of finance director, a position that normally pays $88,000 per year. Ruth accepts no remuneration for his work. What recording does the charity make?

a. As contribution revenue of $44,000 and salary expense of $44,000.

b. No entries should be made because no cash was paid or received.

c. As a contribution revenue of $44,000 only.

d. As a deferred revenue of $44,000.