6. In 2018, Wells Hospital received an unrestricted bequest of common stock with a fair value of $50,000 on the date of receipt of the stock. The testator had paid $20,000 for this stock in 2018....

6. In 2018, Wells Hospital received an unrestricted bequest of common stock with a fair value of $50,000 on the date of receipt of the stock. The testator had paid $20,000 for this stock in 2018. Wells should record this bequest as

a. nonoperating revenues of $50,000.

b. nonoperating revenues of $30,000.

c. nonoperating revenues of $20,000.

d. a memorandum entry only.