Lane Foundation, a voluntary health and welfare entity, received a perpetual redoin of $500,000 in Year 3 trom Cant Enterprises. The endowment assets were invested in publicly traded securities, and Gant did not specify how gains and losses from dispositions of endowment assets were to be treated. No donor-imposed restrictions ear 4, placed on the use of dividends received and interest eared on fund resources. In Year 4, Lane realized gains of $50,000 on sales of fund investments and received total interest and dividends of $40,000 on fund securities, Lane's governing board has not appropriated any part of the investment return. If the Uniform Prudent Management of Institutional Funds Act (UPMIFA) applies, what amount of these capital gains, interest, and dividends increases net assets without donor restrictions? a. b. C. d. $40,000 $50,000 $90,000