In budget accounting, how to write the accounting entry of accepting and donating a patent right with a market price of 60 thousand yuan?

Borrow: intangible assets of 60,000 yuan.

Loan: The value of assets to be transferred is 60,000 yuan.

Debit: The value of assets to be transferred is 60,000 yuan.

Loan: Non-operating income is 45,000 yuan.

Taxes payable-income tax payable 15000