The Gulf Coast Bank Is Holding $750,000 Donation in an Independent

The Gulf Coast bank is holding $750,000 donation in an independent permanent trust with the investment income dedicated for use by the Coastal hospital for operating purposes.
The $750,000 principal should be:

A) Disclosed in notes to the financial statements of the hospital
B) Reported as a permanently restricted net asset of the hospital
C) Reported as non-operating revenue of the hospital
D) Reported as an asset limited as to use by the hospital