The Chessie Fund Received $100,000 in Cash in 2018 with the Stipulation

The Chessie Fund received $100,000 in cash in 2018 with the stipulation that it be used to acquire a building that can be used to provide elderly housing. The Fund estimates that it will not have enough money to buy the building it has in mind until sometime in 2020. How should the gift be reported in the Fund's financial statements in 2018?

A) As cash and as contribution revenue-support without donor restrictions
B) As cash and as contribution revenue-support with donor restrictions
C) As a footnote only, until a building that meets the donor's specifications can be purchased
D) As cash and deferred revenue until a building that meets the donor's specifications can be purchased