In $2007,$ a not$-$for$-$profit hospital received an unrestricted gift of common stock with a fair market value of $$100,000.$ The donor had paid $$45,000$ for the stock in $1997.$ The hospital should record the gift as a:

Multiple Choice

memorandum entry only.

nonoperating gain of $$45,000.$

nonoperating gain of $$55,000.$

nonoperating gain of $$65,000.$

nonoperating gain of $$100,000.$