The president of Dozier Corporation donated a building to Mandy Corporation. The building had an original cost of $200,000, a book value of $85,000, and a fair market value of $160,000. To record this donation, Mandy would

a.	make a memorandum entry
b.	debit Building for $85,000 and credit Gain for $85,000
c.	debit Building for $200,000 and credit Gain for $200,000
d.	debit Building for $160,000 and credit Gain for $160,000