33.) A private, nonprofit college or university does not record a contribution if a gift or promise to give is considered conditional. What two criteria must be present for a gift or promise to give to be considered conditional?

a. Barrier to be overcome and one or more restrictions

b. One or more restrictions and an absence of cash at the time of the promise to give

c. One or more restrictions and a right of return or right of release

d. Barrier to be overcome and a right of return or right of release