San Fernando VAlley Philharmonic (SFV Phil), a non-governmental not-for-profit organization, received 20,000 from John & Jane CPA Office to sponsor SFV Phil's general operations. SFV Phile gave John & Jane CPA Office 20 tickets for a concert given by SFV Phil at Valley Performing Arts Center. The tickets generally cost $100 each. John & Jane CPA Office Received no other benefits. What amount of 'Contribution-Net assets without donor restrictions' should SFV Phil record?

a. 18,000

b. 2,000

c. 20,000

d. 22,000

e. 0