Choice "D" is correct. The unrestricted support, net of expected uncollectibles, recognized in the current year financial statements is $170,000. Although $300,000 was pledged, 15% are anticipated to be uncollectible and $100,000 is effectively temporarily restricted by the time restriction limiting the use of the funds to the following year. The $200,000 ($300,000 - $100,000) of unrestricted current year pledges, reduced by $30,000 (15% of $200,000) is $170,000 ($200,000 - $30,000).
Choice "c" is incorrect. This answer incorrectly includes the entire amount pledged and ignores the $30,000 estimate of uncollectibility.
Choice "b" is incorrect. This answer incorrectly includes the entire amount pledged for current year recognition as unrestricted but does subtract the $30,000 estimate of uncollectibility.
Choice "a" is incorrect. This answer includes only the unrestricted pledges but does subtract the estimate of uncollectibility.