A hurricane damaged the roof of a NGO's (nongovernmental not-for-profit organization's) building. The roof was repaired by a professional roofer for free. In the statement of activities of the NGO, the roof repairs should be recognized:

a. As an increase in fixed assets and an increase in contributions from donated services.

b. As an increase in expenses and a decrease in contributions from donated services

c. As an increase in expenses and an increase in net assets without donor restrictions.

d. As an increase in the building account and an increase in net assets without donor restrictions

e. No recognition is required in the financial statements, but a note disclosure is required.