Which of the following contributions would not have to be reported as an asset on the statement of financial position of a not-for-profit organization?

Which of the following contributions would not have to be reported as an asset on the statement of financial position of a not-for-profit organization?

Which of the following contributions would not have to be reported as an asset on the statement of financial position of a not-for-profit organization? 

Ans. An art collector donated a famous oil painting to a local nongovernmental art museum for display in its exhibit hall.