The City of Snow's 2020 Annual Budget Included an Appropriation

The City of Snow's 2020 annual budget included an appropriation of $65,000 for snow removal. The Waste Removal Department placed purchase orders with 10 snow plow operators for January, February, March, and April totaling $50,000. By the end of January, the City had experienced 3 Nor'easters with total snow accumulation of 65 inches, equal to the amount anticipated for January and February. The City approves a budget revision to increase the appropriation for snow removal to $90,000 and reduce budgetary fund balance by an equal amount. The Department also receives invoices for and makes payments for January snow removal of $55,000. At that point, how much of the appropriation was available for spending?

A) Net available appropriations are $40,000
B) Net available appropriations are $35,000
C) Net available appropriations are $15,000
D) Net available appropriations are $50,000