Northampton County, VA owned an idle parcel of real estate consisting of land and a factory building. Northampton County, VA gave title to this realty to Zach Lavine Co$.$ as an incentive for Zach Lavine Co$.$ to establish manufacturing operations in the county. Zach Lavine Co$.$ paid nothing for this realty, which had a fair value of $$250,000$ at the date of the grant. Zach Lavine Co$.$ should record this nonmonetary transaction as a