If a computer previously recorded in the General Capital Assets accounts is contributed to a department accounted for in an Internal Service Fund, the computer will be recorded in the Internal Service Fund accounts

a. at the original cost recorded in the General Capital Assets accounts.

b. at the historical cost, less the related accumulated depreciation on the contribution date.

c. at the computer's fair market value on the contribution date.

d. at the computer's replacement value on the contribution date.

e. either items a or b.