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. Contribution Revenues with donor restrictions $20,000 b. Contribution Revenues with donor restrictions - $100,000. O c. Contribution Revenues without donor restrictions. $20,000. O d. Contribution Revenues without donor restrictions $100,000