48. A private not-for-profit performing arts center receives the following three donations: A gift of $90,000 which is unrestricted. A gift of $125,000 restricted for payment of sala- ries. A gift of...

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Extracted text: 48. A private not-for-profit performing arts center receives the following three donations: A gift of $90,000 which is unrestricted. A gift of $125,000 restricted for payment of sala- ries. A gift of $200,000 that is restricted forever but the income from the gift may be used for current expenditures. Which of the following is not true? a. Temporarily restricted net assets increased by $125,000. b. Permanently restricted net assets increased by $325,000. c. When the money is spent for salaries, unrestricted net assets increase and decrease by the same amount. d. When the money is spent for salaries, temporarily restricted net assets decrease.