At the beginning of the current year, a donor gave the Fresno Rehabilitation Center, a private NFP organization, $100,000 in cash, with the provision that the cash be invested in income-producing securities. The center is to pay the donor $3,000 at the end of each year for his remaining life. Upon his death, remaining resources become available to the center with no restrictions as to use. The center invested the $100,000 in securities earning cash dividend and interest income of $3,500 in the current year. The securities have a fair value of $102,000 at the end of the year. The donor's life expectancy is 10 years, and the annual discount rate is 5%. The present value of $1/year for 10 years, discounted at 5%, is 7.7217. Contribution revenue increases net assets with donor restrictions on the current year's statement of activities by

	A.	$100,000
	B.	$ 76,835
	C.	$ 73,835
	D.	$ 23,165