A nongovernmental, not-for-profit organization provided the following data in regard to $0.5 million of donations received during the year:

Purchase of investments to be held in perpetuity at the donor's request $100,000

Future repairs to the organization's building and equipment at the donor's request $250,000

General operations at the discretion of the board of directors $100,000

Specific program services as indicated by the donor $50,000

In order to properly reflect receipt of the donations, net assets should increase in the amount of:

A.) $150,000 without donor restrictions, $250,000 board-designated net assets (for future expenditures), and $100,000 with donor restrictions.

B.) $100,000 without donor restrictions, $300,000 board-designated net assets (for future expenditures), and $100,000 with donor restrictions.

C.) $400,000 without donor restrictions and $100,000 with donor restrictions.

D.) $100,000 without donor restrictions and $400,000 with donor restrictions.

E.) $150,000 without donor restrictions and $350,000 with donor restrictions.