Charity A and Charity B are affiliated entities. An accountant for Charity B is paid $10,000 per month, which is equal to the fair value of the services rendered. Charity A loses its accountant and the accountant from Charity B is sent to work with Charity A for two months. Charity A pays nothing for this service. What entry should Charity A record for this work?

a. No entry is made.

b. An asset is debited for $20,000 and contributed support is credited for the same amount.

c. An expense is debited for $20,000 and contributed support is credited for the same amount.

d. An asset is debited for $20,000 and an inter-equity account is credited for the same amount.