Which Entry Would Be the Correct Entry on the Not-For-Profit

Which entry would be the correct entry on the not-for-profit organization's books to record a donor's gift when power over the assets has been retainedby the donor?

A) debit expense-charitable contribution,credit cash.
B) debit refundable advance to charity,credit cash.
C) debit cash,credit liability to beneficiary.
D) debit cash,credit refundable advance.
E) debit cash,credit contribution revenue.