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

1. 18,000
2. 2,000
3. 20,000
4. 22,000
5. 0