For items (1) through (5), determine whether the transaction should be recorded in the 2018 statement of activities as an increase in:
A. Unrestricted net assets.
B. Temporarily restricted net assets.
C. Permanently restricted net assets.
D. Either unrestricted or temporarily restricted net assets.
1. The receipt of the $4,000,000 gift
2. The $100,000 in dividend income
3. The $300,000 unrealized gain
4. The $100,000 in dividend income, assuming the lecture series is not to begin until 2019
5. The $300,000 unrealized gain, assuming the lecture series is not to begin until 2019