Which of the following recognition and measurement bases best summarizes the usual treatment of current contributions to private not-for-profit entities in accordance with ASC 958? 
Definitions:
Autonomous Morality
Piaget’s second stage of morality in which children have a more flexible view of rules as they begin to value fairness and equality and account for factors like act, intent, and situation.
Heteronomous Morality
Piaget’s first stage of morality when children become aware of rules and view them as absolute and unalterable.
Mutual Perspective Taking
The ability to understand the thoughts and feelings of others from their viewpoint as well as one's own.
Reasoning
The cognitive function of forming deductions, evaluations, or conclusions based on given facts or propositions.
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