Glenmore County Hospital's property, plant, and equipment (net of accumulated depreciation) consists of the following:

Land \(\$ 500,000\)

Buildings \(10,000,000\)

Equipment (purchased from restricted resources) \(2,000,000\)

What portion of these assets should be reflected in restricted net assets?

a. \(\$ 0\)

b. \(\$ 2,000,000\)

c. \(\$ 10,500,000\)

d. \(\$ 12,500,000\)