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A not - for - profit organization receives a restricted contribution of $ 2 0 , 0 0 0 to be used for a specific

A not-for-profit organization receives a restricted contribution of $20,000 to be used for a specific project. During the current year, $14,000 is spent toward the project with the balance to be spent next year. How much donation revenue should the not-for-profit organization recognize in the current year, if the organization uses the restricted fund method for reporting and had a fund for this project?
Options:
1. $14,000
2. $6,000
3. $20,000
4. $0

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