44. On January 1, Year 2, several supporters of the organization spent their own money to construct a garage for its vehicles that is worth $70,000. It should last for 10 years and will have no salvage value although no time restriction was assumed. The organization increased its contributions within the unre¬ stricted net assets for $70,000 and increased its expenses within unrestricted net assets for $70,000.

a. What was the correct amount of unrestricted net assets at the end ofYear 2?

b. What was the correct amount of total assets at the end ofYear 2?

c. What was the correct amount of expenses for Year 2?