A Donor Gave $60,000 to a Nongovernmental,not-For-Profit Charity with Instructions

A donor gave $60,000 to a nongovernmental,not-for-profit charity with instructions that the funds be transferred to Sam Smith,an individual who lost his home in a fire.The not-for-profit would:

A) Record the $60,000 cash and credit a liability.
B) Record the $60,000 cash and credit temporarily restricted revenue.
C) Do either (a) or (b) , depending upon the policy of the not-for-profit.
D) Not record the transaction.