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D is corrent because the amount of restricted support is the amount restricted for next year’s use less the amount estimated to be uncollectible, or $95,000 [$100,000 – (5% × $100,000)]. The requirement is to determine the amount that should be reported as restricted support in the statement of activities.
A is incorrect because the amount of the restricted support is the amount restricted for next year’s use less the amount estimated to be uncollectible.
B is incorrect because the amount of the restricted support is the amount restricted for next year’s use less the amount estimated to be uncollectible. 
B is incorrect because the amount of the restricted support is the amount restricted for next year’s use less the amount estimated to be uncollectible.