45. San Fernando Valley Philharmonic (SFV Phil), a non-governmental not-for-profit organization, received $20,000 from John & Jane CPA Office to sponsor SFV Phil's general operations. SFV Phil gave John & Jane CPA Office 20 tickets for a concert given by SFV Phil at the Valley Performing Arts Center. The tickets generally cost $100 each. John & Jane CPA Office received no other benefits. What amount of "Contributions-Net assets without donor restrictions' should SFV Phil record? $20,000 $0 $2,000 $22,000 $18,000