A Donor Gave Equipment Valued at $50,000 at the Beginning

A donor gave equipment valued at $50,000 at the beginning of 2009 to a not-for-profit organization. The equipment had a 10-year life and depreciation of $5,000 was charged during 2009. At the end of the year, the net assets to be reported in unrestricted net assets related to this equipment would be:

A) $50,000.
B) $45,000.
C) $ 0.
D) Either $45,000 or $0, depending upon the policy of the organization