A donor gave $100,000 to a not-for-profit hospital in 20X0 with the restriction that it be used for the purchase of equipment. Although the cash was received in 20X0, the equipment was purchased in 20Xl. The hospital would record the $100,000 as
a. A revenue with donor restrictions in 20X0 and the equipment as a capital asset without donor restrictions in 20Xl
b. A revenue with donor restrictions in 20X0 and the equipment as a capital asset with donor restrictions in 20Xl
c. A revenue without donor restrictions in 20X0 and the equipment as a capital asset without donor restrictions in 20Xl
d. Either a orb, depending on the choice of the hospital