Several High School Seniors Donate Some Time to a Not-For-Profit

Several high school seniors donate some time to a not-for-profit hospital.They perform services the hospital would not otherwise provide,such as reading to patients and wheeling them around hospital grounds.The hospital estimates the value of these services at $6,500 if they had paid the students the minimum wage and at $8,800 if they had paid at fair value.How should the hospital report these donated services on the face of its operating statement?

A) report donated revenue and expenses of $6,500.
B) report neither donated revenue nor expenses.
C) report donated revenue and expenses of $8,800.
D) report donated revenue of $8,800 but do not report any expenses.