A private not-for-profit entity receives three large cash donations:

• One gift of $85,000 is restricted by the donor so that it cannot be spent for four years.
• One gift of $105,000 is restricted to pay the salaries of the entity's workers.
• One gift of $135,000 must be held forever with the income to be used to provide food for needy families. In the current year, income of $25,000 was earned but not spent.

What is the increase in the current year in net assets with donor restrictions