Use the Following Information to Answer Questions Bellow

Use the following information to answer Questions bellow.
At the beginning of 2020, a donor makes a documented promise to contribute $100,000 to a private NFP organization at the end of 2021. The donor says the contribution may be used for any purpose and follows through on his promise at the end of 2021. The appropriate interest rate is 4%. The promise is considered fully collectible.
-By how much does this donation increase the organization's net assets with donor restrictions in 2020?

A) $100,000
B) $ 92,456
C) $ 96,154
D) $ 0