The Nature Conservatory, a Not-For-Profit Entity, Engaged in a Fundraising

The Nature Conservatory, a not-for-profit entity, engaged in a fundraising drive to raise money to buy land to provide a habitat for the endangered Sleepy Eagle.A donor pledged $1 million to the project provided that the Nature Conservatory was able to raise an additional $1.5 million from other sources.What entry should the Nature Conservatory make at the time of the $1 million pledge?

A) Debit Pledge receivable $1 million; Credit Unrestricted revenue $1 million.
B) Debit Pledges receivable $1 million; Credit Temporarily restricted revenue $1 million.
C) Debit Pledges receivable $1 million; Credit Temporarily restricted net assets $1 million.
D) No entry is made at the time of the pledge.