The Lane Foundation, a voluntary health and welfare entity, received a permanent endowment of $500,000 in 2014 from Gant Enterprises. The endowment assets were invested in publicly traded securities, and Lane is permitted to choose suitable investments. Gant did not specify how gains and losses from dispositions of endowment assets were to be treated. No restrictions were placed on the use of the dividends received and interest earned on fund resources. In 2015, Lane realized gains of $50,000 on sales of fund investments and received total interst and dividends of $40,000 on fund securities. What amount of these capital gains, interest, and dividends increases unrestricted net assets?

	A.	$0
	B.	$40,000
	C.	$50,000
	D.	$90,000