The following gifts are received in 2019 by a not-for-profit entity:

i. $3,000 specified by the donor to be used to pay salaries.

ii. $12,000 specified by the donor for new conference room furniture.

iii. $6,000 specified by the donor to be held for one year before being expended.

The salaries are paid in 2020 and the conference room furniture is purchased in 2019. The donor did not specify any time restriction on holding the conference room furniture.

With respect to the donations received in 2019, what amount should be reported in the Statement of Activities as net increase to Net Assets with Donor Restrictions for the year 2019?

a. 15000

b. 9000

c. 3000

d. 18000

e. 21000