Chase County owned an idle building that was on its books at a cost of $500,000 with accumulated depreciation of $300,000. Chase gave title to this building to Patton Co. as an incentive for Patton to establish manufacturing operations in the County. The building had a fair value of $250.000 on the date of the grant. Patton should record this transaction as a a) credit to Contribution Revenue for $200,000 Ob) credit to Gain on Donated Capital for $50,000. C) memo entry only. d) credit to Contribution Revenue for $250,000