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D is corrent. Contributions are accounted for on the accrual basis. Therefore the contribution would be recorded in year 1. If the time restriction was significantly into the future, the contribution would be recorded at its present value.
A is incorrect.  Contributions are accounted for on the accrual basis.   Therefore the contribution would be recorded in year 1.  If the time restricition was significantly into the future, the contribution would be recorded at its present value.      Therefore the contribution would be recorded in year 1.  If the time sestricition was significantly into the future, the contribution would be recorded at its present value.        
B is incorrect.  Contributions are accounted for on the accrual basis.   Therefore the contribution would be recorded in year 1.  If the time restricition was significantly into the future, the contribution would be recorded at its present value.   
C is incorrect.  Contributions are accounted for on the accrual basis.  Therefore the contribution would be recorded in year 1.  If the time restricition was significantly into the future, the contribution would be recorded at its present value.