What happens to funds available when you cancel an invoice that requires budgetary control?

You create an invoice for USD 100 that is matched to a purchase order of USD 100. You validate the invoice to consume the budget and reduce funds available.
And then later, you cancel the invoice.
What happens to funds available when you cancel an invoice that requires budgetary control?
A. The budget will increase by USD 100 and the funds available will decrease by USD 100.
B. Funds available will change when the invoice is approved.
C. The funds reserved for the purchase order is reinstated while the invoice expenditure is reversed by USD 100.
D. The budget and funds available will increase by USD 100.

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