In 2010, Susan Tells the Art Museum, a Private Not-For-Profit

In 2010, Susan tells The Art Museum, a private not-for-profit organization, that she has named the museum in her will. When should the organization recognize the contribution revenue?

A) When Susan dies and the will is declared valid
B) Ratably over a five year period beginning in 2011
C) All in 2010
D) When the Museum receives the contribution