A wealthy citizen provided in her will for a gift of cash and other assets to Bluebonnet City. The will specified that the gift was to be kept intact and that the earnings from the gift were to be used to support public parks. At the time of the donation, the gift had a book value in the hands of the donor of $$300,000$ and a fair value of $$500,000.$ When recording this gift the city would credit

Contributions revenues $$500,000.$

Other financing sources$$ "contributions $$500,000.$

Contributions revenues $$300,000.$

Other financing sources$$ "contributions $$300,000.$