Professor Brodsky wins Mass Millions and donates $$50,000,000$ in cash to Merrimack College under the condition that Merrimack builds the world$$s largest indoor water park for Merrimack students to use free of charge and must call and brand the water park Hopey$$s Happy Warrior World. Merrimack agrees to these conditions and accepts the cash. How would Merrimack account for the donation and why? $(5$ points