You work for a not$-$for$-$profit organization and received a donation of securities$.$ According to FASB, you should report this at:

Group of answer choices

Donor's recorded amount.

Fair value at the date of the gift.

Fair value at the date of the gift, or the donor's recorded amount, whichever is lower.

Fair value at the date of the gift, or the donor's recorded amount, whichever is higher.