A Membership Pass to the YMCA a Private Not-For-Profit Organization

A membership pass to the YMCA a private not-for-profit organization includes unlimited rights to all facilities and a health magazine subscription. Non-members do not possess these rights. How must the YMCA account for membership dues?

A) The dues are an exchange transaction, so it should report all dues in the year received.
B) The dues are a non-exchange transaction, so it should report all dues in the year received.
C) The dues are a non-exchange transaction, so it should report dues on a pro-rata basis determined by the length of the individual memberships.
D) The dues are an exchange transaction, so it should report dues on a pro-rata basis determined by the length of the individual memberships.