capital additions in the statement of activity of a not-for-profit organization

capital additions in the statement of activity of a not-for-profit organization
Which of the following are considered to be capital additions in the statement of activity of a not-for-profit organization?
I. Nonexpendable gifts, grants, and bequests restricted by donors to endowment funds.
II. Legally restricted investment income on investments held in endowment funds that must be added to the principal.
III. Donor-restricted gifts for program or supporting services.
a. I, II, and III.
b. I and III only.
c. I and II only.
d. III only.