A General Government Department of a County Government Contributed a Capital

A general government department of a county government contributed a capital asset with an original cost of $40,000 and accumulated depreciation of $15,000 to one of the county's proprietary funds. The proprietary fund would record the transaction as a

A) Debit to capital assets of $40,000 and a credit to revenue.
B) Debit to capital assets of $25,000 and a credit to capital contribution.
C) Debit to capital assets of $25,000 and a credit to revenue.
D) Debit to capital assets of $40,000, and credits to accumulated depreciation and capital contribution for $15,000 and $25,000, respectively.