Contributions revenue A nongovernmental not-for-profit animal shelter receives contributed services from the following individuals valued at their normal billing rates:

Veterinarian provides volunteer animal care	$8,000
Board members volunteer to prepare books for audit	4,500
Registered nurse volunteers as receptionist	3,000
Teacher provides volunteer dog walking	2,000

What amount should the shelter record as contribution revenue?

$8,000

$11,000

$12,500

$14,500