In Year 6, a donor gives $112,000 to a private not-for-profit entity to enable it to pay the salary of a new doctor to be hired by the organization. Near the end of Year 7, this money is used for the stipulated purpose. Which of the following is true about the statement of activities for Year 7? a. Net assets with donor restrictions increased by $112,000. b. Net assets with donor restrictions did not change. c. Net assets without donor restrictions goes up by $112,000 and also down by $112,000. d. Net assets with donor restrictions goes up by $112,000 and also down by $112,000.