The Summerville Preparatory School $($a private not$-$

for$-$profit school$)$ receives a donation of $$14$ million.

The donor stipulates that the entire amount must

be used to construct a new athletic field house. The

school should classify the donation as

a$.$ Not restricted by donor

b$.$ Restricted by donor

c$.$ Semi$-$restricted

d$.$ No transaction should be recorded