2. During 2018, Trained Hospital received $90,000 in third-party reimbursements for depreciation. These reimbursements were restricted as follows: What amount of these reimbursements should Trained...

2. During 2018, Trained Hospital received $90,000 in third-party reimbursements for depreciation. These reimbursements were restricted as follows:

What amount of these reimbursements should Trained include in revenues for the year ended December 31, 2018?

a. $0

b. $25,000

c. $65,000

d. $90,000