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.

Answer: B