14. During the current year, Mill Foundation, a nongovernmental not-for-profit entity, received $100,000 in unrestricted contributions from the general public. Mill\'s board of directors stipulated that $75,000 of these contributions would be used to create an endowment. At the end of the current year, how should Mill report the $75,000 in the net assets section of the statement of financial position? A. Permanently restricted. B. Net assets without donor restrictions. C. Temporarily restricted. D. Donor restricted