George H. Ruth takes a leave of absence from his job to work full time for a voluntary health and welfare entity for six months. Ruth fills the position of finance director, a position that normally pays $88,000 per year. Ruth accepts no remuneration for his work. How should this donated service be recorded?

  a. As contributed support of $44,000 and an expense of $44,000.
  b. As earned revenue of $44,000.
  c. As an expense of $44,000.
  d. No entries should be made.