The Jamal family contributed $500,000 to a local university to establish a scholarship fund in the name of their father From this contribution, $400,000 will be invested, and the investment income must be used to provide scholarships to indigenous students enrolled in nursing or medical school. The remaining $100,000 may be used to provide immediate scholarships to indigenous students enrolled in nursing or medical school. The university uses the restricted fund method, with general, scholarship, capital asset, and endowment funds How should the $500,000 contribution be accounted for?