A wealthy philanthropist donates three buildings to H-Town. Each building has a fair market value of $5 million. The town plans to use Building 1 as a new fire station and sell Buildings 2 and 3. Building 2 is sold after year-end, but within the availability period. Building 3 fails to sell by the time the town issues the financial statements. Which of the following correctly records revenue from these donations in the governmental fund financial statements? 
Definitions:
Tough Battlers
Individuals or groups who are known for their resilience and determination in facing challenges.
Lack of Identity
The state of not having a clear or defined sense of self or belonging.
Male-Dominated
Characterized by or reflecting a situation or environment where men are in the majority or control most positions of power.
Collective Intelligence
The ability of a team to perform well across a range of tasks.
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