Bristol Public School Foundation Had Available Temporarily Restricted Gifts in Excess

Bristol Public School Foundation had available temporarily restricted gifts in excess of $200,000.The foundation decided to invest this money temporarily until it needs the funds for the restricted purpose.The donors had made no specific stipulations regarding investment earnings but the foundation board had voted to use the earnings on the projects for which the gift had originally been restricted.At year-end, the securities had a fair value of $200,500.The appropriate way to recognize the change in fair value is

A) Debit Investment $500; Credit Unrestricted revenue $500.
B) Debit Investment $500; Credit Temporarily restricted revenue $500.
C) Debit Investment $500; Credit Permanently restricted revenue $500.
D) No entry should be made until the securities are sold.