The Jones family lost its home in a fire. On December 25, 2013, a philanthropist sent money to the Amer Benevolent Society, a private not-for-profit organization, specifically to purchase furniture for the Jones family. During January 2014, Amer purchased furniture for the Jones family. How should Amer report the receipt of the money in its 2013 financial statements?
a. As an unrestricted contribution.
b. As a temporarily restricted contribution.
c. As a permanently restricted contribution.
d. As a liability.