The Peyton Corporation conveys $60,000 in cash to a private not-for-profit entity. It is viewed as a conditional contribution. Which of the following is most likely to be true about this donation?

a. It has been restricted for use in a future period of time.

b. The agreement requires the NFP to overcome a barrier or it must return the money to Peyton.

c. Peyton requires the money to be held permanently with all subsequent income to be used to feed poor families. 

d. Peyton expects to receive a return from the private NFP of commensurate value.