At the end of the current year, a government reports a portion of its fund balance as assigned in the amount of $10,000 in connection with an encumbrance. What information is being conveyed? Select one: a. Encumbrances exceeded expenditures by $10,000 during the current year. b. The government has made $10,000 in commitments in one year that will be honored in the subsequent year. c. The government spent $10,000 less than was appropriated. d. A donor has given the government $10,000 that must be used in a specified fashion.