Falcon Mart is a national retail chain selling wild bird feed and bird houses. The company prepares its financial statements accordance with IFRSTo entice the company to open a store inside city limits, the city of Wilmerville offered to contribute $100,000 towards the purchase of a piece of land for the store. The value of the land was $300,000. Falcon Mart can choose one of two methods to record the land. Which entry below correctly shows one of the options Falcon Mart can choose ?