Petty County Owned an Idle Parcel of Real Estate Consisting

Petty County owned an idle parcel of real estate consisting of land and a factory building.Petty gave title to this realty to Larson Co.as an incentive for Larson to establish manufacturing operations in the County.Larson paid nothing for this realty, which had a fair market value of $250,000 at the date of the grant.Larson should record this nonmonetary transaction as a

A) memo entry only.
B) credit to Contribution Revenue for $250,000.
C) credit to extraordinary income for $250,000.
D) credit to Donated Capital for $250,000.