_____ a Religious Organization Received a Building and Land as a Gift

_____ A religious organization received a building and land as a gift from a local company with the understanding that the building would be used as a training center for organization members or for any other purpose consistent with the organization's mission. How would the nonprofit organization report the contribution under each of the following assumed board policies regarding a time restriction?
$\begin{array}{lll} & {\mathbf { Imply ~a ~Time }} & {\mathbf { Imply ~No ~Time }} \\&{\mathbf { Restriction }} & {\mathbf { Restriction }} \\\text { a. } & \text { Temporarily Restricted } & \text { Temporarily Restricted } \\\text { b. } & \text { Temporarily Restricted } & \text { Unrestricted } \\\text { c. } & \text { Unrestricted } & \text { Temporarily Restricted } \\\text { d. } & \text { Unrestricted } & \text { Unrestricted }\end{array}$