A CPA Contributes Services Valued at $3,000 to Provide Financial

A CPA contributes services valued at $3,000 to provide financial services to a private NFP organization. The net effect of this contribution in the organization's statement of activities is:

A) Increase in expenses and increase in contributions of $3,000; no net effect on net assets.
B) $3,000 increase in net assets with donor restrictions.
C) $3,000 increase in net assets without donor restrictions.
D) Not reported in the statement of activities.