The university recently inherited a large mansion from a wealthy alumnus. The university plans to use the mansion for faculty parties and to house distinguished guests. The cost of the mansion to the university is:
A.
. the cost of upkeep (including maintenance, utilities, and so forth) and the amount the university would receive if it rented or sold the mansion.
B.
. the amount the university would receive if it rented or sold the mansion.
C.
. zero, because it was a gift.
D.
. the cost of upkeep (including maintenance, utilities, and so forth).