At the beginning of 2020, a private not-for-profit organization receives securities with a fair value of P5,000,000. The donor states that the organization must retain the securities, and cash income on its investment must be used for specific program activities. During 2020, investment income is P300,000. The securities have a fair value of P5,500,000 at year-end. The organization has not spent any of the P100,000 by year-end. How much of this information should be reported in the organization's statement of activities for 2020 as increase in Temporarily Restricted Net Assets?

How much of this information should be reported in the organization's statement of activities for 2020 as increase in Permanently Restricted Net Assets?