Can you explain how the answer is correct

2. During 2018, Trained Hospital received $90,000 in third-party reimbursements for depreciation. These reimbursements were restricted as follows: What amount of these reimbursements should Trained include in revenues for the year ended December 31,2018 ? a. $0 b. $25,000 c. $65,000 d. $90,000 3. A hospital should report earnings from endowment funds that are restricted to a specific operating purpose as a. temporarily restricted revenues. b. permanently restricted revenues. c. unrestricted revenues. d. unrestricted revenues when expended