75. During the years ended June 30, 2017 and 2018, Jackson University, a private university. conducted a cancer research project financed by a $1,000,000 gift from an alumnus. The entire amount was pledged by the donor on July 10, 2016. The gift was restricted to the financing of this particular research project. During the two-year research period, Jackson's gift receipts from the alumnus and research expenses related to the research project were as follows for each fiscal year (FY): Gift receipts Cancer research expenses FY 2017 FY 2018 $200,000 $800,000 $100,000 81 $900,000 How much had temporarily restricted net assets increased as of the end of FY2018? A. $1,000,000. B. $100,000. C. $(100,000). D. $0