Done

When you're talking about the design of the boat, you say "it".

When the boat is still being built, your say "it".

When the boat is nearing completion, you can say "it" or "she".

When the boat is floating in the water you probably say "she", unless there is still a lot of work to be done (e.g. no engine yet) then you say "it".

When the boat is officially launched and operating, you say "she". If you continue to say "it" at this point you are not incorrect but suspiciously untraditional. You are not playing the game.

If you are referring to a boat you don't really know anything about you may say "it" ("there's a big boat, it's coming this way"). But if you know its name, it's probably "she" ("there's the Waverley, she's on her way to Greenock").

If you are talking about boats in general, you say "it" ("when a boat is hit by a wave it heels over")

If you speak about a boat in complimentary terms, it's "she" ("she's a grand boat"). If you are being disparaging it may be it, but not necessarily ("it's as ugly as sin", "she's a grotty old tub").

If she has a boy's name, she's still she. "Boy James", "King Edward", "Sir David Attenborough"? The pronoun is she.

If it's a dumb barge (no engine), you say it. But if it's a rowing boat (no engine), you say she.

As we all know, thanks to the support of the good people of Tumblr, Tylenol has experienced a meteoric rise to second place. Even though her competition is stiff, I believe in Tylenol's ability to go the distance.

But let's take a look at the competition:

Elmer seems to be a lovely boy. I have no qualms with Elmer, and think he would look fantastic on a beer can. But what about Elmer's campaigns? Who is the power behind the throne here, and how have they managed to find such breakout success on this competition?

A handful of wealthy donors are trying to buy this competition.

At the end of the day, all donations are good donations here. This is a charity event so every penny earned is going to help animals in need. But it's not lost on me that Elmer's current ranking is thanks entirely to a few individuals with the financial means to put their thumbs on the scale.

Tylenol's donors, comparatively, are small and numerous, mostly $1-10 donations from many passionate believers in what she stands for (autism and pain relief I think).

Overall, the donations tell a very different story than what the base ranking shows you. Elmer is held aloft by just 24 donors and bolstered by a few wealthy patrons, whereas Tylenol has won the hearts of literally hundreds of people. Even the current third place, Abby, owes her ranking to numerous small contributions rather than one or two large ones.