A Not-For-Profit Organization Enters into an Agreement with a Local

A not-for-profit organization enters into an agreement with a local bank to provide it with a letter of credit for a building project.The bank requires the organization to put aside 10% of pledges collected for the building project in a separate account as a good faith deposit for the line of credit.At year-end,the organization has $255,000 in this separate account.How should the $255,000 of net assets be classified?

A) As unrestricted net assets because the restriction is from a creditor relationship
B) As temporarily restricted net assets until the money is used on the building project
C) As temporarily restricted net assets until the line of credit is repaid and the separate account closed.
D) As restricted net assets