During the Year, a Not-For-Profit Organization Receives Cash Contributions of $1,000,000

During the year, a not-for-profit organization receives cash contributions of $1,000,000 that are donor-restricted for constructing a new office building. As of year-end, $800,000 of these contributions have been used for building construction, and the organization holds the remaining balance in cash. The reporting of this information includes all of the following except:

A) $200,000 included in the cash balance on the statement of financial position
B) $1,000,000 in contribution revenue, increasing net assets with donor restrictions on the statement of activities
C) $800,000 in construction in progress on the statement of financial position
D) $800,000 reduction in net assets with donor restrictions for net assets released from use restrictions on the statement of activities