The General Fund Has the Following Budget

The general fund has the following budget:
•$400,000 in estimated revenues,
•$410,000 in appropriations,
•$20,000 in estimated other financing sources, and
•$25,000 in estimated other financing uses.
If the general fund's balance in fund balance-unassigned was $60,000 at the beginning of the year, before the budget entry, what is its balance after the budget entry?

A) $45,000
B) $75,000
C) $40,000
D) $35,000