A skilled carpenter installed a roof on a new administrative building for a private not-for-profit free of charge. The not-for-profit would have had to pay $2,300 for this service if not donated. What entry should the not-for-profit make?

A. No entry is required for this event. Donated services are never recorded.

B. Capital Expenditures$2,300Contribution revenue without donor restrictions$2,300

C. Building$2,300Contribution revenue without donor restrictions$2,300

D. Supporting Service expense$2,300Contribution revenue without donor restrictions$2,300

please explain