45. On December 25 ofYear 2, the organization received a $40,000 cash gift. The donor specified that the organization hold the money for four months. If, at the end of four months, the donor still wished to do so, the money was to be given to the local Kidney Fund (a separate not-for-profit organization). However, during these four months, the donor could use the money for any other purpose. The reporting organization recorded the money as an increase in Cash and in contributions within its unrestricted net assets.

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?