In 20X5, the U.S. Weather Service purchased a parcel of land near Verlene, California, with

$850,000 of appropriated funds, with the intention of constructing a facility there. The effect of this transaction on Cumulative Results of Operations is

a. no change.

b. to increase it by $850,000.

c. no change, but Unexpended Appropriations would decrease by $850,000.

d. None of the above.