How should a consultant solution for this use case?

A nonprofit organization wants to track all donations that go to a specific, designated fund. How should a consultant solution for this use case?
A. Create an Opportunity record type, called “Funds” and then create an Opportunity record for the designated fund.
B. Create a GAU record for the designated fun.
C. Create a GAU Allocation record for the designated fund.
D. Create a custom object for to track fund accounts and then create an Account record for the designated fund.

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