The president of ACCO 202 Corporation donated a building to Ana G. Mndez Corporation. The building had an original cost of $200,000, a book value of $75,000, and a fair market value of $180,000. To record this donation, Ana G. Mndez would

a. Make a memorandum entry

b. Debit Building for $75,000 and credit Gain for $75,000

c. Debit Building for $200,000 and credit Gain for $200,000

d. Debit Building for $180,000 and credit Gain for $180,000)