In 2020, a County Receives a $5,000,000 Endowment from a Private

In 2020, a county receives a $5,000,000 endowment from a private citizen for community programs and reports it in a permanent fund. During 2020 the county invests the $5,000,000, earning $50,000 in investment income. It spends $35,000 for approved programs. At the end of 2017, how is fund balance for this permanent fund reported?

A) Fund balance-restricted, $5,015,000
B) Fund balance-committed, $5,015,000
C) Fund balance-nonspendable, $5,000,000, and fund balance-committed, $15,000
D) Fund balance-nonspendable, $5,000,000, and fund balance-restricted, $15,000