Golden Co Ltd Has Donated a Vehicle to Bushman Enterprises

Golden Co Ltd has donated a vehicle to Bushman Enterprises as a result of publicity about the plight of Bushman Enterprises after bushfires destroyed most of its fleet of vehicles.The vehicle had cost Golden Co $25 000 and has accumulated depreciation of $10 000.Its market value is $20 000.How should the asset transfer be recorded in both companies' books?

A)
$\begin{array}{l}\text { Golden Co Ltd }\\\begin{array}{|c|l|r|r|}\hline \mathrm{Dr} & \text { Donation expense } & 15000 & \\\hline \mathrm{Dr} & \text { Accumulated depreciation } & 10000 & \\\hline \mathrm{Cr} & \text { Vehicle } & & 25000 \\\hline & & & \\\hline\end{array}\end{array}$
$\begin{array}{l}\text { Bushman Enterprises }\\\begin{array}{|l|l|r|r|}\hline \mathrm{Dr} & \text { Vehicle } & 20000 & \\\hline \mathrm{Cr} & \text { Donation revenue } & & 20000 \\\hline\end{array}\end{array}$
B)
$\text { Golden Co Ltd } \\\begin{array}{|r|l|r|r|}\hline \mathrm{Dr} & \text { Donation expense } & 20000 & \\\hline \mathrm{Dr} & \text { Accumulated depreciation } & 10000 & \\\hline \mathrm{Cr} & \text { Gain on disposal of vehicle } & & 5000 \\\hline \mathrm{Cr} & \text { Vehicle } & & 25000 \\\hline & & & \\\hline\end{array}$
$\text { Bushman Enterprises }\\\begin{array}{l}\begin{array}{|l|l|r|r|}\hline \mathrm{Dr} & \text { Vehicle } & 20000 & \\\hline \mathrm{Cr} & \text { Donation revenue } & & 20000 \\\hline\end{array}\end{array}$
C)
${\text { Golden Co Ltd }} \\\\\begin{array}{|c|l|r|r|}\hline \mathrm{Dr} & \text { Goodwill } & 20000 & \\\hline \mathrm{Dr} & \text { Accumulated depreciation } & 10000 & \\\hline \mathrm{Cr} & \text { Gain on disposal of vehicle } & & 5000 \\\hline \mathrm{Cr} & \text { Vehicle } & & 25000 \\\hline & & & \\\hline\end{array}$
$\begin{array}{l}\text { Bushman Enterprises }\\\begin{array}{|l|l|r|r|}\hline \mathrm{Dr} & \text { Vehicle } & 20000 & \\\hline \mathrm{Cr} & \text { Equity } & & 20000 \\\hline\end{array}\end{array}$
D)
$\begin{array}{l}\text { Golden Co Ltd }\\\begin{array}{|c|l|r|r|}\hline \mathrm{Dr} & \text { Goodwill } & 15000 & \\\hline \mathrm{Dr} & \text { Accumulated depreciation } & 10000 & \\\hline \mathrm{Cr} & \text { Vehicle } & & 25000 \\\hline & & & \\\hline\end{array}\end{array}$
$\begin{array}{l}\text { Bushman Enterprises }\\\begin{array}{|l|l|r|r|}\hline \mathrm{Dr} & \text { Vehicle } & 15000 & \\\hline \mathrm{Cr} & \text { Donation revenue } & & 15000 \\\hline\end{array}\end{array}$