How is quantity on hand affected when an item is placed on layaway?

A.
Quantity on hand is decreased by the number of units on layaway.

B.
Quantity on hand is not affected but the quantity committed is increased by the number of units
on layaway.

C.
Quantity on hand is increased by the number of units on layaway.

D.
Quantity on hand is not affected but the quantity available is increased by the number of units
on layaway.