Choice "B" is correct. No expense would be recognized for the work performed. Donated services should be recorded as contribution revenue and expense at fair value if the services meet the following criteria:

• They create or enhance a non-financial asset.

• They require specialized skills that the provider possesses and would otherwise have been purchased by the organization.

Contributed services are, therefore, only recognized SOME of the time: when the service is Specialized, Otherwise needed, and Measured Easily. Chris's work for the Turtle Society does not meet the criteria for expense recognition. The fact pattern makes a point of describing the work as being different from his normal profession and valued at an amount less that his normal wage. Also, Chris's work does not replace a cost so, financially, it is not "otherwise needed."Choice "a" is incorrect. Chris's work for the Turtle Society is not sufficiently specialized or required to meet the criteria for expense recognition. The proposed response incorrectly attempts to value his volunteer labor as the difference between his compensation in an unrelated profession and the going rate for the work performed
Choice "d" is incorrect. Chris's work for the Turtle Society is not sufficiently specialized or required to meet the criteria for expense recognition. The proposed response incorrectly attempts to value his volunteer labor at the going rate the unspecialized work performed.
Choice "c" is incorrect. Chris's work for the Turtle Society is not sufficiently specialized or required to meet the criteria for expense recognition. The proposed response incorrectly attempts to value his volunteer labor as his compensation in an unrelated profession.