12-15 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 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.