During the current year, a governmental, not-for-profit hospital received a gift of $10 million to be used for an addition to the physical therapy unit. In addition, the hospital also received an investment valued at $3 million with a donor-imposed restriction allowing only the use of the investment earnings for paying the salary of an additional physical therapist. As of the end of the current year, a physical therapist had not been hired, and earnings on the investment for the year were $150,000. What amount should be reported as restricted net assets in the year-end statement of financial position