Sam Smith Died,leaving a Will That Provided That $1,000,000 Be

Sam Smith died,leaving a will that provided that $1,000,000 be transferred to a not-for-profit hospital.The hospital is to invest the funds for 10 years and give $40,000 each year to the granddaughter.At the end of the 10 years,the $1,000,000 can be used for any purpose desired by the hospital.Which of the following is true?

A) The hospital would record revenue in the amount of $1,000,000, increasing temporarily restricted net assets.
B) The hospital would record revenue in an amount equal to the present value of the 10 payments to the granddaughter.
C) The hospital would record revenue in an amount equal to the $1,000,000 less the present value of the 10 payments to the granddaughter.
D) The hospital would not record revenue for 10 years; then a revenue would be recorded, increasing unrestricted net assets.