During the current year, Mill Foundation, a nongovernmental not$-$for$-$profit organization, received $$100,000$ in contributions without donor restrictions from the general public. Mill's board of directors stipulated that $$75,000$ of these contributions would be used to create an endowment. At the end of the current year, how should Mill report the $$75,000$ in the nel assets section of the statement of financial position?

A$.$ Net assets subject to the passage of time

B$.$ Net assets without donor restrictions

C$.$ Net assets with donor restrictions

D$.$ Board$-$designated net assets $($for future expenditures$)$