Nelson County Historical Museum, a Not-For-Profit Entity That Capitalizes Its

Nelson County Historical museum, a not-for-profit entity that capitalizes its collection items, received a gift of several Civil War artifacts to be used for display and research. The donor found these items while cleaning out the closet of an old house. The fair value is hard to estimate but a dealer in these types of artifacts estimates their value at $2,000. The entry to record this donation is

A) Debit Collection expense, $2,000; Credit Contributions revenue $2,000.
B) Debit Collection items $2,000; Credit Contributions revenue $2,000.
C) No entry is required because the cost to the donor was $0.
D) No entry required because the value of the items is estimated.