Puppy Love is a Canadian not for profit organization, which reports under Accounting Standards for Not-fw-Profit organizations (Part III of the Handbook), and its mission is to provide dog food to those in need, and it uses donated funds to purchase and give away over $5 million in dog food each year. Puppy Love uses the deferral method of accounting for contributions. During the year, Puppy Love received a donation of dog food from a local pet supplier, which it used in its current year food giveaway operations. The food had a fair value of $130,000. The donor has disclosed that its cost of the donation is $73.000. What is the total contribution revenue that Puppy Love should record for the donated food, assuming that Puppy Love elects to record contributions of goods, when permitted?