A nongovernment not-for-profit organization received a cash donation of $100,000 restricted for a specific operating purpose. Only $20,000 of the donation was spent during the current year. How should the donation be reported be in the statement of activities?

Select one:

a. Temporarily restricted revenues - $100,000.

b. Temporarily restricted revenues - $20,000.

c. Unrestricted revenues - $100,000.

d. Unrestricted revenues - $20,000.