A group of high school seniors perform volunteer services for patients at a nearby assisted-living facility, a private not-for-profit entity. The assisted-living facility would not otherwise provide these services such as wheeling patients in the park or calling games of bingo. At a minimum-wage rate, these students would be paid $28,520, but the actual value is estimated to be $35,400. In the assisted-living facilitys statement of activities, what amount should be reported as contribution revenue? Multiple Choice $35,400 $28,520 $6,880 $-0-