In 20X3, Burr Foundation’s board of trustees designated $100,000 from its current funds for college scholarships. Also in 20X3, the foundation received a bequest of $200,000 from the estate of a benefactor who specified that it be used for hiring teachers to tutor students with disabilities. What amount should be accounted for as funds with donor restrictions?

a. $0

b. $100,000

c. $200,000

d. $300,000