A contribution of $$300,000$ stipulating that the gift is to be used for research.

A pledge from a long$-$time benefactor for $$250,000$ intended for the support of the mission of Applebee Farms. The pledge was collected August $13,$ Year $1.$

A contribution of $$50,000$ along with a pledge for an additional $$150,000$ to be used for programming consistent with the organization's mission only upon completion of a new research facility. The research facility was $80$ percent complete at fiscal year end.

In its June $30,$ Year $1$ financial statements, Applebee Farms would report:

Revenue Without

Revenue With

Donor Restrictions Donor Restrictions

A$.$ $$40,000$ $$700,000$

B$.$ $$0$ $$550,000$

C$.$ $$250,000$ $$350,000$

D$.$ $$300,000$

$$450,000$