A Nongovernment Not-For-Profit Organization Received a Cash Donation of $100,000

A nongovernment not-for-profit organization received a cash donation of $100,000 restricted for a specific operating purpose. Only $20,000 of expenses related to the specific operating purpose was incurred during the current year. How should this activity be reported be in the statement of activities?

A) Expenses in changes in unrestricted net assets, $20,000.
B) Expenses in changes in temporarily restricted net assets, $20,000.
C) Net assets released from restrictions in the permanently restricted assets, $20,000.
D) Expenses and net assets released from restriction in temporarily restricted net assets, $20,000.