The LRF Healthcare Foundation Donated 1,800,000 as a Permanent Endowment

The LRF Healthcare foundation donated 1,800,000 as a permanent endowment to a Senior Citizen health and welfare organization during the year.The foundation stipulated that the income and investment appreciation be used to maintain its preventive care center for the elderly.The endowment principal had an investment appreciation of $120,000 and investment income of $160,000.The organization spent $140,000 to maintain its preventive care center during the year.What is the amount of change in temporarily restricted net assets that the organization should report?

A) $140,000
B) $160,000
C) $280,000
D) $1,940,000