Balfour Animal Shelter, a not$-$for$-$profit organization, received $$10,000$ from Agnes Balfour to fund the acquisition of grooming equipment on December $1,$ Year $1.$ On February $2,$ Year $2,$ the shelter used $$5,000$ to purchase grooming equipment and on March $15,$ Year $2,$ used the remaining $$5,000$ to purchase more equipment as intended by the bequest. As a result of the above transaction, Balfour Animal Shelter would record the following on its December $31,$ Year $1,$ financial statements:

A$.$ Conditional revenue with donor restrictions of $$10,000.$

B$.$ Revenue without donor restrictions of $$5,000$ and net assets of $$5,000.$

C$.$ Net assets with donor restrictions of $$10,000.$

D$.$ Net assets without donor restrictions of $$10,000.$