A private sector, not-for-profit hospital received a pledge of $250,000 in 2019 to be used for a building to be constructed in 2020 but contingent on the hospital being able to raise an equivalent amount from other donors. As of the end of 2019, 75% of the amount had been raised from other donors. In 2020, the hospital raised the remaining amount from other donors. The donor gave the $250,000 to the hospital in 2020 and the building was completed in 2021. In which year should the hospital recognize the $250,000 from the pledge