A Local Philanthropist Pledged to Make a Donation of $100,000

A local philanthropist pledged to make a donation of $100,000 to an NPO to be paid in five equal installments of $20,000 beginning in the next fiscal year.Under FASB standards the pledge would be recognized as

A) Support of $20,000 in each of the following five years.
B) Support of $20,000 in the year the pledge was made and $80,000 as deferred support.
C) Deferred support of $100,000 in the year the pledge was made.
D) Support of $100,000 in the year the pledge was made,discounted at an appropriate rate for future receipts.