A Donor Made an Unconditional Pledge in 2014 of

A donor made an unconditional pledge in 2014 of $ 50,000 to a private not-for-profit organization with the intent to pay the cash in 2015 for unrestricted use in 2015. The organization should:

A) Record the pledge receivable and deferred revenue in 2014.
B) Record the pledge as temporarily restricted revenue in 2014 and reclassify it to unrestricted in 2015.
C) Record the pledge as unrestricted revenue in 2014.
D) Record the pledge as temporarily restricted revenue in 2014 and reclassify it to unrestricted in 2015, but only in an amount equivalent to the amount that is spent in 2015.