Ruth Richter gives a nonorofit entity $$25,000$ in cash. She tells the entity that it may use the gift for a particular research project but only after it recelves at least $$20,000$ cash from other donors to help complete the profect. If the entity fails to raise the additional $$20,000,$ it must return Ruth's gift.

What account should the entity credit when it receives Ruth's gift but none of her conditions are substantially met?

As contribution revenue$-$support without donor restrictions

Allowance for uncollect ible contributions

As enverbation revembe$-$sumport with donoo restrictions

Refundable advance $($deferred revenue$)$