A wealthy philanthropist donates three buildings to H-Town. Each building has a fair market value of $5 million. The town plans to use Building 1 as a new fire station and sell Buildings 2 and 3. Building 2 is sold after year-end, but within the availability period. Building 3 fails to sell by the time the town issues the financial statements. Which of the following correctly records revenue from these donations in the governmental fund financial statements?
Correct Answer:
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