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C is corrent. According to the AICPA Audit and Accounting Guide, Health Care Organizations, a donation of noncash assets should be reported at fair value and reported as an increase in the appropriate net asset class. If there are no donor-imposed restrictions on the donation, the donation increases unrestricted net assets on the statement of operations. More specifically, the donation is included in the amount reported for revenue, gains, and other support if the donation is used for the operations of the hospital. The use of the donation in the operations of the hospital is reported as part of the operating expenses for the period. The donation of medical supplies to Tucker Hospital should be reported as both a revenue and as an operating expense in the amount of $15,000 on the statement of operations for the year ended December 31, year 1 .
A is incorrect because a donation of noncash assets should be reported at fair value and reported as an increase in the appropriate net asset class. 
A is incorrect because a donation of noncash assets should be reported at fair value and reported as an increase in the appropriate net asset class. 
D is incorrect because a donation of noncash assets should be reported at fair value and reported as an increase in the appropriate net asset class.