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

Stock valued at $15,000 was donated to a college. The donor stipulated that the stock was to be immediately sold and the proceeds used toward college's capital campaign. The entry to record the receipt of the gift would be $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$$\begin{array}{lrr}&\text { Debit } & \text { Credit }\end{array}$
A)
$\begin{array}{lrr}\text { Restricted Assets - Capital Campaign }& \$ 15,000 \\\text { Revenue } & &\$ 15,000 \\\end{array}$


B)
$\begin{array}{lrr}\text { Restricted Assets - Capital Campaign } & \$ 15,000 \\\text { Deferred Revenue }&& \$ 15,000 \\\end{array}$

C)
$\begin{array}{lrr}\text { Investments } &\quad \quad \quad \quad \quad \quad \quad \quad \$ 15,000 \\\text { Deferred Revenue }& & \$ 15,000 \\\end{array}$

D)
$\begin{array}{lrr}\text { Investments }&\quad \quad \quad \quad \quad \quad \quad \quad \quad \quad \$ 15,000 \\\text { Special Item } && \$ 15,000 \\\end{array}$