3. Cura Hospital’s property, plant, and equipment, net of depreciation, amounted to $10,000,000, with related mortgage liabilities of $1,000,000. What amount should be included in the permanently...

3. Cura Hospital’s property, plant, and equipment, net of depreciation, amounted to $10,000,000, with related mortgage liabilities of $1,000,000. What amount should be included in the permanently restricted net asset class?

a. $0

b. $1,000,000