Catlett County Hospital,a Governmental Hospital,has Its Financial Statement Audit Done

Catlett County Hospital,a governmental hospital,has its financial statement audit done by a local CPA firm.In 2012,the CPA firm announced that it would no longer charge for the audit.How is the County Hospital required to report the donated audit in 2013,assuming that it would have been billed $20,000 for the audit and that the cost incurred by the CPA firm is estimated at $11,000?

A) Report contribution revenue of $20,000 and audit fees of $11,000
B) Report contribution revenue of $0 and audit fees of $0
C) Report contribution revenue of $20,000 and audit fees of $20,000
D) Report contribution revenue of $11,000 and audit fees of $11,000.