A government reported in other financing source in the amount of $750,000, related to the sale of land in its governmental funds statement of revenues, Expenditures, and changes and fun balances. The land had a cost of $300,000. The adjustment in the reconciliation, when moving from the governmental funds statement of revenue, expenditures, and changes in find balance to a change in position for governmental activities in the statement of activities would be a

A. Increase of $30,000

B. Decrease of $30,000

C. Decrease of $450,000

D. Increase of $450,000