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For the 2 0 2 5 fiscal year, Happy Sacred Home ( HSH ) , a not - for - profit organization, received $ 2

For the 2025 fiscal year, Happy Sacred Home (HSH), a not-for-profit organization, received $200,000 in unrestricted donations and $450,000 in donations designated specifically to pay for housing for Ukrainian refugees. In 2025, $100,000 of the unrestricted donations and $150,000 of the restricted donations were expended for current operations and rent, respectively. While HSH does use fund accounting, it did not set up a separate fund for the restricted donation. Under the deferral method, how much of the donations should be reported as revenue in the statement of operations for the 2025 fiscal year?

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