Aukey Smith contributed $1,000,000 to the local homeless shelter on November 1, 2025, stipulating that the contribution be used to purchase a building to provide additional beds for the homeless. The building was purchased at a cost of $1,200,000 on March 31, 2026, with $200,000 coming from surpluses in the general fund. The building has an estimated useful life of 15 years, with no residual value. The shelter capitalizes its capital assets and uses the straight line method to amortize its capital assets, pro-rating for the number of months owned in the years of acquisition and disposal. The shelter has a December 31 year end and uses the deferral method. What journal entry correctly accounts for the building and contribution revenue in the financial statements for the year ending December 31, 2026? Dr. Deferred contribution liability 50,000 Cr. Contribution revenue 50,000 Dr. Amortization expense 60,000 Cr. Capital asset-accumulated amortization 60,000 O Dr. Deferred revenue i 50,000 Dr. Amortization expense 50,000 Cr. Capital asset 100,000 Dr. Deferred contribution liability 50,000 Dr. Amortization expense 60,000 Cr, Contribution revenue 110,000 Dr. Deferred contribution liability 60,000 Cr. Contribution revenue 60,000 Dr. Amortization expense 60,000 Cr. Capital asset-accumulated amortization 60,000