There are various types of pledges. In this types, how should unconditional pledges received by a non$-$ governmental not$-$for$-$profit organization that will be collected over more than one year. How it should be reported?PA$.$ Long$-$term pledges receivable, valued at the expected collection amount.B$.$ Pledges receivable, valued at their present values.OC$.$ Deferred revenue, valued at present value.D$.$ Pledges receivable, valued at the amount pledged.