13. Which of the following is a characteristic of a contribution? A. Nonreciprocal. B. Unconditional. C. Voluntary. D. Restricted E. A, B, and C. F. A, B, C, and D. 14. Which of the following statements is correct? 15. A. An irrevocable charitable remainder trust is an agreement whereby the nonprofit entity receives the assets in the trust at some future date or upon the death of the donor or the donor's beneficiary. B. The focus of financial reporting for nonprofit entities is on entity-wide resource restrictions and on reporting individual funds. C. A and B. D. Neither A nor B. Margaret Smith donated $100,000 to a voluntary health and welfare organization in 2021. Ms. Smith restricted the donation to the acquisition of capital assets. In 2022, the nonprofit entity acquired $80,000 of equipment using Ms. Smith's donation. The equipment has a useful life of 8 years and no residual value. The nonprofit uses straight-line depreciation for all of its capital assets and has a policy of taking a full year's depreciation in the year of acquisition. For the year ended December 31, 2021, which of the following statements is correct? A. The amount reported for net assets with donor restrictions increased $100,000. B. The amount reported for net assets without donor restrictions was not affected. C. A and B. D. Neither A nor B.. 16. Refer to the previous question. Which of the following statements is correct for the year ended December 31, 2022? A. The amount reported for net assets with donor restrictions decreased $80,000. B. The amount reported for net assets without donor restrictions increased $70,000. C. A and B. D. Neither A nor B