Harry's Employer Offers a "Holiday Account," Which $50 a Month

Harry's employer offers a "Holiday Account," which $50 a month is taken out of Harry's paycheck and deposited into this account throughout the year. In December, Harry can take the money out of the account to spend during the holiday season. Harry regularly carries about $200 of credit card debt each month. Harry's decision to set aside some of his money in this account shows that he is:

A) ignoring the fungibility of money.
B) recognizing that money is fungible.
C) categorizing expenditures to make rational decisions about money.
D) being rational about the time value of his money.