A not-for-profit society received a $100,000 donation in 2020. The donor stated that it be used only to purchase books for the society's library facilities. None of the donation was spent in 2020. $12,000 was spent on books in 2021. What should be reported for the fund with donor restrictions in the December 31, 2020, statement of financial position? A) $100,000 B) $112,000 C) $88,000 D) $12,000