Hopkins Hospital, a private not-for-profit organization, receives an unrestricted gift of common stock with a fair value of $100,000. The donor had paid $40,000 for the stock five years earlier. The gift should be recorded as an Increase in temporarily restricted net assets of $100,000 Increase in unrestricted net assets of $100,000 Increase in temporarily restricted net assets of $40,000 Increase in unrestricted net assets of $40,000 A nongovernmental, not-for-profit organization received the following donation of corporate stock during the year