Theresa Plato is a social worker on the staff of Community Service Center, a voluntary welfare organization. She earns $30,000 annually for a normal workload of 2,000 hours. During 2020, she...

Theresa Plato is a social worker on the staff of Community Service Center, a voluntary welfare organization. She earns $30,000 annually for a normal workload of 2,000 hours. During 2020, she contributed an additional 800 hours of her time to Community at no extra charge. How much should Community record in 2020 as contributed service expense?

(a) $12,000.

(b) $6,000.

(c) $1,200.

(d) $0.