A not$-$for$-$profit $($NFP$)$ organization acting as a financial intermediary receives a contribution. Under the FASB Codification the NFP would be most likely to recognize the contribution as a liability under which of the following situations?

The NFP is acting as an agent, receiving the contribution on behalf of another organization.

The NFP has variance power.

The NFP is financially interrelated with the organization on whose behalf it received the contribution.

The NFP has a $51$ percent interest in the organization on whose behalf it received the contribution.