An absence type has a Conversion formula attached that is hard coded to return the value 5. The absence type is linked to an accrual plan that has no Conversion formula. An employee has an accrual balance of 30 Days. An absence is entered for 3 Days. What does the accrual balance change to at the end of the absence entry?

A. 27

B. 30

C. 15

D. 0

E. 25