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At the beginning of the year, the city of Leona appropriates $28,000 for police training. It currently has expenditures for police training of $12,000 and

At the beginning of the year, the city of Leona appropriates $28,000 for police training. It currently has expenditures for police training of $12,000 and has additional outstanding encumbrances of $8,000.

How much does the city of Leona currently have available to spend for police training?

A. 8,000

B. 13,000

C. 17,000

D. 25,000

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