goodbody has adopted sfas 136 transfer of assets to a not for profit organization or 607244

The Taft family lost its home in a flood in October 2005. In November of 2005, Mary Wilson donated cash to Goodbody Benevolent Society to purchase furniture for the Taft family. In December 2005, Goodbody purchased this furniture for the Taft family. Goodbody has adopted SFAS 136, Transfer of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others. How should Goodbody report the receipt of the cash donation in its 2005 financial statements?

1. As an unrestricted contribution.
2. As a temporarily restricted contribution.
3. As a liability.
4. As either a liability or as a temporarily restricted contribution.