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Kim, a lawyer, donated non-legal services to a non-government not-for-prot corporation. The value of her services should be reported by the NFP . in a

Kim, a lawyer, donated non-legal services to a non-government not-for-prot corporation.

The value of her services should be reported by the NFP

. in a footnote.

II. as a program expense.

III. as a service expense.

IV. as contribution revenue

a. I only.

b. II and IV only.

c. III and IV only.

d. I and IV only

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