Here Is Information on a County's General Fund Performance for the Year

Here is information on a county's general fund performance for the year:
Revenues and other financing sources in excess of expenditures and other
Financing uses-GAAP basis..............$300,000
Outstanding encumbrances, beginning of year...............9,000
Outstanding encumbrances, end of year..................15,000
What are revenues and other financing sources in excess of expenditures and other financing uses for the year, appearing on the budgetary comparison schedule, which reports encumbrances using the legal budgetary basis?

A) $300,000
B) $306,000
C) $294,000
D) $285,000