Students and Faculty Volunteer Their Time to the Activities of Beta

Students and faculty volunteer their time to the activities of Beta Alpha Psi. The fair value of their services is $25,000. How is this information reported Beta Alpha Psi's statement of activities?

A) Increase in expenses and increase in contributions of $25,000; no net effect on net assets.
B) $25,000 increase in net assets with donor restrictions.
C) $25,000 increase in net assets without donor restrictions.
D) Not reported in the statement of activities.