A contribution: Select one: O A. Is a conditional transfer of cash or other assets to an entity or a settlement or cancellation of its liabilities in a voluntary nonreciprocal transfer by another entity acting other than as an owner B. Is a transaction in which an entity incurs a liability or transfers an asset to another entity (or receives an asset or cancellation of a liability) without directly receiving (or giving) value in exchange. O C. Of services is recognized only if the services would typically need to be purchased if not provided by donation O D. Only A and B are true