A Private,not-For-Profit Hospital Received a Contribution of $40,000 on June

A private,not-for-profit hospital received a contribution of $40,000 on June 15,20X8.The donor restricted the contribution to funding research activities currently being performed by the hospital.For the year ended December 31,20X8,the hospital spent $30,000 of the contribution on research activities.The hospital expended the remaining $10,000 on research activities in January of 20X9.
-Refer to the above information.On the statement of cash flows prepared for the year ended December 31,20X8,the events described would increase net cash flows provided by:

A) operating activities by $40,000.
B) financing activities by $40,000.
C) financing activities by $10,000.
D) operating activities by $10,000.