On 5/5/x5, a donor contributed an equity security having a 500,000 fair value. the donor stipulated that (a) the vhwo may sell the equity security at any time and make other suitable investments, (b) the 500,000 endowment must remain intact in perpetuity, and (c) the income and gains may be spent only on diabetes research (no mention is made regarding the treatment of losses). the equity security had a fair value of 530,000 at 12/31/x5. (no dividends were received in 20x5.) which of the following categories of net assets is impacted at 12/31/x5