Stock Valued at $15,000 Was Donated to a College

Stock valued at $15,000 was donated to a college. The donor stipulated that the stock was to be immediately sold and the proceeds included in donations to the college's capital campaign. The entry to record the receipt of the gift would be $\begin{array}{llr}&&\text { Debit }&\text {Credit }\\ \text { A.} &\text { Restricted Assets - Capital Campaign} &\$15,000\\& \text { Revenue} &&\$15,000\\\\ \text { B.} & \text { Restricted Assets - Capital Campaign } &\$15,000\\& \text { Deferred Revenues } &&\$15,000\\\\ \text { C.} & \text { Investments} &\$15,000\\& \text { Deferred Revenues } &&\$15,000\\\\ \text { D. } & \text { Investments} &\$15,000\\& \text { Special Item} &&\$15,000\\\end{array}$