Assume that on January 1, Year 2, several supporters of the entity spend their own time and money to construct a garage for the entity's vehicles. The results are donated for free. The labor has a fair value of $20,000, and the materials has a fair value of $50,000. The garage is expected to last for 10 years with no anticipated residual value. To record this donation, the entity increases its contributed support under net assets without donor restrictions by $70,000 and increases its expenses under net assets without donor restrictions by the same amount. No further entry is ever made. 

Required: What is the appropriate amount of net assets without donor restrictions at the end of Year 2? What is the appropriate amount of total assets at the end of Year 2? What is the appropriate amount of expenses for Year 2?