Choose the one alternative that best completes the statement or answers the question.

The following gifts are received in $2022$ by a not$-$for$-$profit entity:

$$3,000$ specified by the donor to be used to pay salaries.

$$12,000$ specified by the donor for new conference room furniture.

$$6,000$ specified by the donor to be held for one year before being expended.

The salaries are paid in $2023$ and the conference room furniture is purchased in $2022.$ The donor did not specify any time restriction on holding the conference room furniture. With respect to the donations received in $2022,$ what total amount should be recorded as an increase to Net Assets with Donor Restrictions?

$$21,000$

$$15,000$

$$18,000$

$$9,000$

$$3,000$