An enterprise fund issues 3 percent debt for $55,000 to refund 5 percent debt with a carrying value of $50,000 callable at $55,000. How is the $5,000 difference between the value of the new debt and the refunded debt reported by the enterprise fund? Select one: a. Other financing use on the operating statement. b. Deferred outflow of resources on the statement of net position. c. Deferred inflow of resources on the statement of net position. d. Expense on the operating statement.