NFP has received a $2,000,000 research grant from a government. NFP may retain the rights to the research and is permitted to publish the findings. However, NFP must (1) follow a certain protocol (regulations established by the government), (2) incur specified qualified expenses, (3) forfeit unspent money, and (4) report the research findings to the government. This transfer of assets to NFP from a government is An unconditional contribution An exchange transaction A conditional contribution O A conditional exchange transaction