Gregory Farms (GF) provides agricultural programs to local youth. To support this program, the local municipality donated a tractor to the organization with a fair value of $30,000 and a book value to the municipality of $40,000. GF will incur minor maintenance of $500 to prepare it for use. GF reports under ASPE. At what value should GF record this non-monetary grant? A $40,000. B $500. C The grant is not recorded. D $30,000