On Its Statement of Financial Position, the Red Cross Reports

On its statement of financial position, the Red Cross reports over $118 million of net assets with donor restrictions, labeled "international relief and development services." Which statement below best describes this $118 million balance?

A) Total amounts contributed for the current year that are donor-designated for international relief and development services.
B) Total unspent amounts contributed for the current year that are donor-designated for international relief and development services.
C) Total amounts spent as of year-end that were funded by contributions donor-designated for international relief and development services.
D) Total unspent amounts contributed as of year-end that are donor-designated for international relief and development services.