18) Which of the following is NOT a requirement for a not-for-profit organization to record donated materials and services?

Multiple Choice

a) The materials or services would normally have been used in the organization's operations.

b) The organization uses the deferral method of accounting for contributions.

c) The fair value of the donation can be determined.

d) The not-for-profit organization would have purchased the goods or services if they had not been donated.