An Enterprise Fund issued bonds in the amount of $100,000 and immediately acquired capital assets from the bond proceeds at a cost of $100,000. As of December 31, 2013, accumulated depreciation on the assets was $10,000. Also, as of December 31, 2013, the Enterprise Fund had paid back $15,000 of the debt principal. In its December 31, 2013, statement of net position, how much should the Fund report as its net investment in capital assets?

a. $90,000

b. $85,000

c. $15,000

d. $5,000

Could someone explain how the answer is D. Please provide some work and explanation.