A not-for-profit organization received a donation temporarily restricted as to use. The donated amount was later spent in accordance with the restriction. In which category(ies) of net assets should the related contribution and expenses be recognized?

1. The contribution should be unrestricted and the expenses should be temporarily restricted
2. Contribution should be temporarily restricted and the expenses should be unrestricted
3. Both the contribution and expense should be temporarily restricted
4. Both the contribution and the expense should be unrestricted