为什么没算donation

问题如下：

Using the data in Exhibit 1, the Grahams’ net wealth (in thousands) is closest to:

选项：

$2,174.

$2,414.

$2,795.

解释：

The Grahams’ net wealth is their total assets less their total liabilities ($7,512 – $5,098 = $2,414), as calculated in the following economic balance sheet.

A is incorrect. Human capital was not included in assets and lifetime consumption was not included in liabilities: [(7,512 – 3,940) – (5,098 – 3,700)] = 3,572 – 1,398 = 2,174.

C is incorrect. The death benefit rather than the cash value of life insurance was included in the calculation of assets: (7,512 + 250 + 250 – 119) – 5,098 = 7,893 – 5,098 = 2,795.