Greene County Historical museum, a not-for-profit entity that capitalizes its collection items, received a gift of several Civil War artifacts to be used for display and research. The donor found these items while cleaning out the closet of an old house. The fair value is hard to estimate but a dealer in these types of artifacts estimates their value at $2,000.

For the independent situation above:

a) First choose the appropriate type of contribution listed in the table below by filling in the letter found in the blank under Type of Contribution. Note that there may be situations that are not contributions, in that case choose H. (1 point)

A. Contribution of Assets-with donor restrictions (use or purpose)	B. Contribution of Assets-with donor restrictions (time)
C. Contribution of Assets-without donor restrictions	D. Unconditional Pledge
E. Conditional Promise	F. Contribution of Services
G. Collection Item	H. Exchange Transaction

b) Then prepare the necessary journal entry to recognize revenue when applicable. If no entry is required, you are required to state so. (2 points)