A nongovernment, not-for-profit organization provides the following information and asks you to determine how much revenue should be reported in each of its changes in net assets categories. 

All pledges are unconditional 

Cash contributions restricted to specific programs $200,000 

Cash contributions restricted to endowment $1,000,000 

Net realizable value of pledges to a building program resulting from current year fund raising efforts $450,000 

Net realizable value of unconditional pledges resulting from current year fund raising efforts $105,000

Changes in

Unrestricted Net Assets

Temporarily Restricted Net Assets

Permanently Restricted Net Assets

a. $105,000 $650,000 $1,000,000

b. $105,000 $200,000 $1,450,000

c. $0 $305,000 $1,450,000 

d. $0 $755,000 $1,000,000