A state university receives an appropriation for from the state for capital projects of \$5 million and a state appropriation for other purposes of $20 million. How should the amounts received be reported in the university's statement of revenues, expenses, and changes in net position? Nonoperating revenues of $20 million and capital contributions of $5 million Operating revenues of $20 million and nonoperating revenues of $5 million Operating revemues of $20 million and capital contributions of $5 million Nonoperating revenues of $25 million