Encumbrances for $900,000 in purchase orders are outstanding at the beginning of 2020. Encumbrances for $800,000 in purchase orders are outstanding at the end of 2020. Which statement is true concerning a comparison of legal budgetary and GAAP budgetary expenditures for 2020?

a. Legal budgetary basis expenditures are $800,000 higher.

b. GAAP budgetary basis expenditures are $100,000 higher.

c. Legal budgetary basis expenditures are $100,000 higher.

d. GAAP budgetary basis expenditures are $900,000 higher.