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

Purchase of investment 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 programs services as indicated by the donor $50,000

In order to properly reflect receipts 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 expenditure), 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.