Marigold County owned an idle parcel of real estate consisting of land and a factory building. Marigold gave title to this realty to Cullumber Company as an incentive for Cullumber to establish manufacturing operations in the County. Cullumber paid nothing for this realty, which had a fair value of $215000 at the date of the grant. Cullumber should record this nonmonetary transaction as a

credit to Comprehensive Income for $215000.

credit to Donated Capital for $215000.

memo entry only.

credit to Contribution Revenue for $215000.