14. The Save the Animals Foundation received a gift of $500,000 from a donor who wanted the gift to be used to acquire habitat for endangered snails. The money must be invested while all earnings are restricted to habitat acquisition. During the year, the entire gift was invested in corporate securities. At year-end, the securities had a fair market value of $501,000. The journal entry to recognize the change in value is: a) In the DONOR RESTRICTED FUND: Debit Investments $1,000; Credit Investment Revenue $1,000 b) No journal entry is required at year-end. c) In the UNRESTRICTED FUND: Debit Investments $1,000; Credit Net Assets Released From Restriction $1,000 AND In the DONOR RESTRICTED FUND: Debit Net Assets Released From Restriction $1,000; Credit Investment Revenue $1,000 d) In the UNRESTRICTED FUND Debit Investments $1,000; Credit Investment Revenue $1,000