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C is corrent because ASC Topic 958 provides that donated property from nonowners should be recorded at fair value. ASC Topic 360 provides that costs incurred in acquiring an asset are part of the cost of the asset. Therefore, both the asset’s fair value and the incidental costs incurred in its acceptance should be capitalized.
A is incorrect because ASC Topic 958 provides that donated capital must be recorded at fair value, not book value.
A is incorrect because ASC Topic 958 provides that donated capital must be recorded at fair value, not book value.
D is incorrect because the fair value of the asset is required to be capitalized according to ASC Topic 958.