In Accordance with FASB 116 (ASC 958),pledges,which Are Temporarily Restricted

In accordance with FASB 116 (ASC 958) ,pledges,which are temporarily restricted by donors,are reported as increases in temporarily restricted net assets on the statement of activities of a voluntary health and welfare organization when the

A) pledges are received in cash.
B) cash received from the pledges is expended in accordance with the donors' wishes.
C) pledges are made by the donors.
D) cash is received from the pledges is transferred to unrestricted net assets.