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

One gift of $$81,000$ is restricted by the donor so that it cannot be spent for four years.

One gift of $$101,000$ is restricted to pay the salaries of the entity's workers.

One gift of $$131,000$ must be held forever with the income to be used to provide food for needy families. In the current year, income of $$21,000$ was earned but not spent.

What is the increase in the current year in net assets with donor restrictions?$$

Multiple Choice

$$212,000$

$$232,000$

$$313,000$

$$334,000$