A donor provided a $$10$ million gift for a specific program to a nongovernmental not$-$for$-$profit organization. The organization cannot spend the $$10$ million, but it may use the income on the gift for the donor$-$specified program. In the organization's statement of activities, the gift must be reported as part of the change in

Net assets with donor restrictions.

Temporarily restricted net assets.

Restricted $-$ nonspendable.

Permanently restricted net assets.