A donor pledged $$1,000,000$ to a not$-$for$-$profit hospital in $2019$ to conduct medical research, conditional on the hospital raising $$1,000,000$ from other donors. The other donors met the condition in $2019.$ The donor transferred the funds to the hospital in $2020.$ In which year would the revenue be recognized?

Multiple Choice

$2019.$

$2020.$

Half in $2019$ and half in $2020.$

None of the above; the hospital would only recognize revenue when the amounts had been expended according to the donor's wishes.