At the Beginning of 2020, a Donor Gives a Private

At the beginning of 2020, a donor gives a private NFP organization a cash endowment of $500,000. The donor states that the organization must retain the endowment, and cash income on its investment must be used for specific program activities. The endowment is invested in securities. During 2020, cash investment income from the securities is $15,000. The securities have a fair value of $504,000 at year-end. The organization has not spent any of the investment income by year-end. How is this information reported in the organization's statement of activities for 2020?
$\begin{array} { l c c } & \begin{array} { c } \text { Increase in netassets } \\\text { with donor restrictions }\end{array} & \begin{array} { c } \text { Increase in net assets } \\\text { without donor restrictions }\end{array} \\\end{array}$
A) $\begin{array} { l c c } &&&& \$ 519,000 &&&&&&&&& \$0 \\\end{array}$
B) $\begin{array} { l c c } &&&& 504,000 &&&&&&&&& 15,000 \\\end{array}$
C) $\begin{array} { l c c } & &&&500,000 &&&&&&&&& 19,000 \\\end{array}$
D) $\begin{array} { l c c } &&&& 515,000 &&&&&&&&& 4,000\end{array}$