Note: This Is a Kaplan CPA Review Question

Note: This is a Kaplan CPA Review Question
Home Care, Inc. (Home Care) , a nongovernmental voluntary health and welfare organization, received two contributions in 20X3. One contribution of $250,000 was restricted for use as general support in 20X4. The other contribution of $200,000 carried no donor restrictions. What amount should Home Care report as temporarily restricted contributions in its 20X3 statement of activities?

A) $200,000
B) $450,000
C) $250,000
D) $0