A local chapter of the Society for Protection of the Environment benefited from the voluntary services of two attorneys. One served as a member of the Society$$s board of directors, performing tasks comparable to other directors. During the year, he attended $20$ hours of meetings. The other drew up a lease agreement with a tenant in a building owned by the Society. She spent five hours on the project. The billing rate of both attorneys is $$200$ per hour. In the year in which the services were provided, the Society should recognize revenues from contributed services of