After Eliminating the Deficit in a Reorganization Plan, a Balance

After eliminating the deficit in a reorganization plan, a balance may remain in Reorganization Capital.On the balance sheet, where would this account appear?

A) ​part of the Paid-In Capital
B) ​part of the dated balance in Retained Earnings
C) ​an Intangible Asset if the balance is a debit
D) ​a deferred credit amortized over a period not to exceed 40 years