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| RST Charities received equities securities valued at $100,000 as an unrestricted gift. During the year, RST received $5,000 in dividends from these securities; at year-end, the securities had a fair market value of $110,000. By what amount did these transactions increase RST’s net assets? A. $100,000 B. $115,000 C. $110,000 D. $105,000 |