Simplex games, a not-for-profit entity organized to provide athletic competition opportunities for high school students, utilizes a number of volunteers in carrying out its mission. at the 2016 games 50 volunteers provided a total of 1,000 hours of service performing tasks such as picking up litter and delivering water to the athletes. a local cpa firm donates its services to prepare the annual tax return and other federal and state required paperwork which must be filed to maintain its status as a tax-exempt organization. during 2016 the cpa firm provided 50 hours of service. if purchased, the cpa services would have cost $60 per hour and the game workers would have cost $6 per hour. how much contributed service revenue should simplex games recognize in 2016? $9,000. $6,000. $3,000. $0.