At the beginning of 2024, a private NFP organization receives a donation of equipment with a fair value of 51,000,000 and an estimated useful life of 5 years, straight-line, no residual value. The donor requires the equipment to be used by the organization for its 5 -year life. What items appear in the 2024 statement of activities related to this donation? Select one a. Contibution revenue (increases net assets with donor restrictions) $1,000,000, net assets released from restrictions (increases net assets without dohor restricuons and reduces net assets with donor restrictions) $200,000; expense (reduces net assets without donor restrictions) $200,000. b. Contribution revenue (increases net assets with donor restrictions) 51,000,000; expense (reduces net assets without donor restrictions) 5200,000 . c. Contribution revenue (increases net assets without donor restrictions) $1,000,000; expense (reduces net assets without donor restrictions) 5200,000 . d. Contribution revenue (increases net assets without donor restrictions) 51,000,000; expense (reduces net assets with donor restrictions) $200,000