A donor gave equipment valued at $$90,000$ at the beginning of $2020$ to a private not$-$for$-$profit organization. The equipment had a $10-$year life and depreciation of $$9,000$ was charged during $2020.$ At the end of the year, the net assets to be reported in unrestricted net assets related to this equipment would be:

Multiple Choice

$$0.$

$$81,000.$

$$90,000.$

N$/$A $$ fixed assets and not part of $$net assets$$