The Transactions Listed in the Following Questions Occurred in a Private,not-For-Profit

The transactions listed in the following questions occurred in a private,not-for-profit hospital during 20X8.For each transaction,indicate its effect on the hospital's statement of operations for the year ended December 31,20X8.
-Transaction: Endowment income was earned.The donor placed no restrictions on the investment earnings.
Effect on Statement of Operations:

A) Increases operating income.
B) Decreases operating income.
C) The transaction is reported on the statement of operations,but there is no effect on operating income.
D) The transaction is not reported on the statement of operations.