Below is a list of contributions made to a not-for-profit organization.Which one would nothave to be reported as an asset in the organization's the Statement of Financial Position?

A. Land donated to the Friends of the Forest Society for conversion into a nature trail.

B. An original courthouse was donated to the Historical Preservation Society that will be converting the courthouse to a museum.

C. An art collector donated a famous oil painting to a local nongovernmental art museum for display in its exhibit hall.

D. A valuable coin collection was donated to the Youth for Conservation organization, which the organization plans to sell at current market prices.