Which Entry Would Be the Correct Entry on the Donor's

Which entry would be the correct entry on the donor's books to record a gift to a not-for-profit organization whenthe donor relinquishes control of the asset?

A) debit expense-charitable contribution,credit cash.
B) debit refundable advance to charity,credit cash.
C) debit charitable pledge,creditcash.
D) debit cash,creditliability to beneficiary.
E) debit cash,credit refundable advance.