An enterprise fund advance-refunds $3.2 million of old enterprise fund bonds by issuing new bonds for $3 million and paying that amount into a qualifying trust for that purpose. What should the enterprise fund report from this transaction?
1. Gain of $200,000.
2. Special item of $200,000.

3. Deferred inflow of resources of $200,000.
4. Deferred outflow of resources of $200,000.