Evergreen is an NFPO that runs camps for needy children. It recently received a donation of land with a fair value of $200,000. To record this donation, it used the deferral method and debited its land account. Which account should be credited, and for what amount? a. Credit net assets invested in capital assets for the nominal amount of $1. b. Credit deferred contribution revenue for $200,000. c. Credit contributions revenue for the nominal amount of $1. d. Credit net assets invested in capital assets for $200,000