Sally names the church in her will, she gives the church a copy of the will, and intents to leave them an amount. How should this contribution be recorded?

A. DR, Cash, $XXX; CR, Contribution Revenue-Unrestricted, $XXX.

B. DR, Contributed Asset, $XXX; CR, Contribution Revenue-Unrestricted, $XXX.

C. The church should not record an entry until the will is legally recorded at the courthouse.

D. The church should not record an entry until Sally dies and the will is declared valid.