A donor pledged $$100,000$ to a private not$-$for$-$profit hospital in $2019$ to purchase imaging equipment. The equipment was purchased in $2020$ and the donor transferred the funds to the hospital in $2020.$ In which year would the revenue be recognized?

Multiple Choice

$2019.$

$2020.$

Half in $2019$ and half in $2020.$

None of the choices are correct; the hospital would only recognize revenue when the amounts had been expended according to the donor's wishes.