4. Which of the following factors, if present, would indicate that a transaction is not a contribution? a. The resource provider entered into the transaction voluntarily. b. The resource provider...

4. Which of the following factors, if present, would indicate that a transaction is not a contribution?

a. The resource provider entered into the transaction voluntarily.

b. The resource provider received value in exchange.

c. The transfer of assets was unconditional.

d. The organization has discretion in the use of the assets received.