The Gulf Coast Hospital, a not-for-profit healthcare institute, issued $140 million in term bonds to finance the construction of a new cancer unit at its main hospital. Terms of the bond covenant stipulate that $10 million of the proceeds of the bond issue be invested in U.S. government securities and must be held until the maturity of the bonds. The $10 million will increase which class of net assets?
a. Net assets without donor restrictions
b. Net assets with donor restrictions
c. No effect on net assets
d. Either (a) or (b)