Which of the Following Is an Example of a Mandatory

Which of the following is an example of a mandatory transfer in college and university accounting?

A) a transfer to a Plant Fund to set aside amounts that will be used to pay debt service in accordance with a clause in a bond agreement
B) a transfer to a Plant Fund based on a decision by the Board of Trustees to build a new school of engineering
C) a transfer to a Plant Fund based on a decision by management to build new box seats in the football stadium for major donors
D) a reclassification from temporarily restricted to unrestricted net assets