9. A private not-for-profit performing arts center receives following donations: o A gift of $90,000 which is unrestricted o A gift of $125,000 restricted for payment of salaries A gift of $200,000 that is restricted forever but the income from the gift may be used for current expenditures Which of the following is not true? Temporarily restricted net assets increased by $125,000 O Permanently restricted net assets increased by $325,000 O When the money is spent for salaries, unrestricted net assets increase and decrease by the same O When the money is spent for salaries, temporarily restricted net assets decrease