In 2018, a donor contributed $100,000 to an nonprofit organization within the donors community, stipulating that the gift must be used to support Boy Scouts.

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 as found in the table provided to you to answer the question. Note that there may be situations that are not contributions, in that case choose H.

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.