At the end of the current year, a government reports a fund balance—assigned balance of $9,000 in connection with an encumbrance. What information is being conveyed?

  a. A donor has given the government $9,000 that must be used in a specified fashion.
  b. The government has made $9,000 in commitments in one year that will be honored in the subsequent year.
  c. Encumbrances exceeded expenditures by $9,000 during the current year.
  d. The government spent $9,000 less than was appropriated.