Home Care, Inc., a nongovernmental voluntary health
and welfare entity, received two contributions in Year 4. One
contribution of $250,000 was restricted for use as general support
in Year 5. The other contribution of $200,000 carried no donor
restrictions. What amount should Home Care report as temporarily
restricted contributions in its Year 4 statement of
activities?
A.
$200,000
B.
$0
C.
$450,000
D.
$250,000