Our Lady of Sorrows Church, a not-for-profit entity, operates a school in connection with the Church. This year members of the Church decided to construct a new wing on the school with six classrooms. The Church hired an architect and a construction supervisor. The bulk of the labor for construction was donated by Church members who were willing workers but not necessarily skilled carpenters. Materials for the construction cost $600,000 and the paid labor was $200,000. The fair value of the completed building is $2 million. When the building is completed what should be the balance in the asset account "Building" and the account "Contribution Revenue"?

A. Building $800,000; Contribution Revenue $0.

B. Building $800,000; Contribution Revenue $1,200,000.

C. Building $2 million; Contribution Revenue $1,200,000.

D. Building $2 million; Contribution Revenue $0.