A private not$-$for$-$profit entity receives three large cash donations:

One gift of $$83,000$ is restricted by the donor so that it cannot be spent for four years.

One gift of $$103,000$ is restricted to pay the salaries of the entity's workers.

One gift of $$133,000$ must be held forever with the income to be used to provide food for needy families. In the current year following the conveyance, income of $$23,000$ was earned but not spent.

If these gifts are viewed as unconditional, what is the increase in the current year in net assets with donor restrictions?

Multiple Choice

$$216,000$

$$236,000$

$$319,000$

$$342,000$