Orlando Perez, president $of$ a local information systems company, volunteered his time $to$ help develop software for Best Friends, a local $no-$kill pet shelter. The software will allow the organization $to$ track intake, placement, and statistics $of$ animals $in$ its three locations. Without $Mr.$ Perez$s$ assistance, Best Friends would have needed $to$ hire someone $to$ develop this software. Best Friends should record the value $ofMr.$ Perez$s$ time $as$

Multiple Choice

Program revenue and supporting services expense.

Contribution revenue and supporting services expense.

Program revenue and program expense.

Contribution revenue and a program expense.