Upon meeting with the executive director of the Domestic Violence Victims Advocacy Group, the president of a Trump foundation agreed to contribute in the following year $100,000 in support of the groups proposed program to provide legal assistance to victims of violent. Suppose that the foundations formal letter describe in its pledge as We are pleased to pledge $100,000 upon your developing a new program to provide legal assistance to victims of violent. How much revenue should the Advocacy Group recognize at the year it received the pledge?

		$100,000 in with donor restricted fund
		$100,000 in without donor restricted fund
		$0