Note: This Is a Kaplan CPA Review Question

question 62

Multiple Choice

Note: This is a Kaplan CPA Review Question
Home Care, Inc. (Home Care) , a nongovernmental voluntary health and welfare organization, received two contributions in 20X3. One contribution of $250,000 was restricted for use as general support in 20X4. The other contribution of $200,000 carried no donor restrictions. What amount should Home Care report as temporarily restricted contributions in its 20X3 statement of activities?

• A) $200,000
• B) $450,000
• C) $250,000
• D) $0

---

Definitions:

Emotionality

The observable behavioral and physiological component of emotion; refers to an individual's intensity of emotional reactions.

Narcissistic Behaviors

Patterns of actions or attitudes that display excessive self-admiration, self-centeredness, and a lack of empathy for others.

Emotional Displays

Observable expressions of emotion, including facial expressions, gestures, and verbal expressions, which can convey feelings to others.

Emotions of Powerlessness

Feelings of lack of control or inability to influence one's own life or circumstances, often associated with situations of oppression or injustice.