An Enterprise Fund Is Donating Equipment to a General Government

An Enterprise Fund is donating equipment to a general government department. The equipment has a net book value of $25,000 (original cost was $60,000) . The acquisition value of the equipment at the transaction date was $28,000. The entry that should be recorded for the Enterprise Fund would include

A) A debit to nonoperating expense of $25,000.
B) A debit to transfer out of $28,000.
C) A debit to capital contribution of $25,000.
D) A debit to nonoperating expense of $28,000.