Facts: A nonprofit has been the tenant in a school building owned by a Church. The nonprofit occupies the entire building. The Church has decided to donate the building to the nonprofit, effective January 1, 2019, with the following clauses: The nonprofit must use the building as a school The nonprofit cannot lease out the building (in whole or in part) The nonprofit cannot sell the building If the nonprofit no longer wants to operate a school in the building ownership reverts to the Church The fair market value of the building on January 1, 2019 was $6,000,000 The building has an annual fair market rental of $450,000 Question: How should the nonprofit account for this transaction (and support your answer)