A Donor Gave $ 1,000,000 to a Private Not-For-Profit Organization

A donor gave $ 1,000,000 to a private not-for-profit organization to be held in endowment. In addition,the governing board permanently designated $ 500,000 to the endowment. In the Statement of Financial Position,how should these amounts be classified?

A) Permanently Restricted: $1,500,000; Unrestricted: $ - 0 -
B) Permanently Restricted: $1,000,000; Unrestricted: $ 500,000
C) Permanently Restricted: $ 500,000; Unrestricted: $1,000,000
D) Permanently Restricted: $ - 0; Unrestricted: $1,500,000