A Donor Gave $500,000 to a Private Not-For-Profit Organization to Be

A donor gave $500,000 to a private not-for-profit organization to be held in endowment.In addition,the governing board permanently designated $1,000,000 to the endowment.In the Statement of Financial Position,how should these amounts be classified?

A) Permanently Restricted: $1,500,000; Unrestricted: $- 0 -
B) Permanently Restricted: $1,000,000; Unrestricted: $500,000
C) Permanently Restricted: $500,000; Unrestricted: $1,000,000
D) Permanently Restricted: $- 0 - ; Unrestricted: $1,500,000