If Your Aunt in Italy Lends You $5000 to Complete

If your aunt in Italy lends you $5000 to complete your Canadian education,how will this be entered on the Canadian balance of payments account?

A) as a devaluation, since the net value of the Canadian capital stock will be reduced by the amount of your debt
B) as a nonentry, affecting Italy's payments but not those of Canada
C) as a debit (-)
D) as a credit (+)