Land Valued at $100,000 Was Donated to a Not-For-Profit Organization

Land valued at $100,000 was donated to a not-for-profit organization. The donation came with no restrictions. The organization's management decided to hold the land for resale and use the proceeds to establish a reserve for future capital needs. Which of the following journal entries would be made on the date of donation? $\begin{array}{llr}&&\text { Debit }&\text {Credit }\\ \text { A. } & \text { Land Held for Resale} &\$100,000\\ &\text { Contribution Revenues with Donor Restrictions } &&\$100,000\\\\ \text { B. } & \text { Land Held for Resale} &\$100,000\\ &\text { Capital Contributions} &&\$100,000\\\\ \text { C. } & \text { Land Held for Resale } &\$100,000\\ &\text { Contribution Revenues with Donor Restrictions } &&\$100,000\\\\ \text { D. } & \text {Land Held for Resale } &\$100,000\\ &\text { Contribution Revenues with Donor Restrictions } &&\$100,000\\\end{array}$