70. On December 31, Year 3, Dahlia, a non- governmental not-for-profit organization, purchased a vehicle with $15,000 unrestricted cash and received a donated second vehicle having a fair value of $12,000. Dahlia expects each vehicle to provide it with equal service value over each of the next five years and then to have no residual value. Dahlia has an accounting policy implying a time restriction on gifts of long-lived assets. In Dahlia's Year 4 state- ment of activities, what depreciation expense should be included under changes in unrestricted net assets? a. $0 b. $2,400 c. $3,000 d. $5,400 71. Home Care, Inc., a nongovernmental voluntary health and welfare organization, received two contri- butions in Year 3. One contribution of $250,000 was restricted for use as general support in Year 4. The other contribution of $200,000 carried no donor re- strictions. What amount should Home Care report as temporarily restricted contributions in its Year 3 statement of activities. a. $450,000 b. $250,000 c. $200,000 d. $0