A Private Sector Not-For-Profit Hospital Received a Gift of $200,000

A private sector not-for-profit hospital received a gift of $200,000 cash on the first day of 2012 with a donor restriction that the resources be used to purchase certain equipment.The equipment was purchased on the same day and is expected to last five years with no salvage value.The Statement of Financial Position as of December 31,2012 would reflect as net assets of:

A) $160,000 unrestricted and $0 temporarily restricted.
B) $0 unrestricted and $160,000 temporarily restricted.
C) Either (a) or (b) , depending on the policy of the hospital.
D) None of the above.