A county receives $2,000,000 from a private foundation. The foundation specifics that the $2,000,000 must be used for county park maintenance. The county reports activities related to this contribution in a special revenue fund. During the year, the county spends $400,000 on park maintenance. At year-end, how does the special revenue fund report fund balance? Nonspendable $2,000,000 and restricted $(400,000) Restricted $2,000,000 and assigned $(400,000) Restricted $1,600,000 Committed $1,600,000