What happens to the remaining $400 USD?

Your customer has enabled budgetary and encumbrance controls at the requisition level. You have a purchase
order for $1,000 USD, which is fully reserved and has one invoice for $600 USD. When the purchase order is
matched through the final match process, the purchase order is closed for further invoicing.
What happens to the remaining $400 USD?

A.
Invoice type will have less funds available by $400 USD.

B.
Manual encumbrance journal needs to be entered in General Ledger to release the budget amount of $400
USD.

C.
Only obligation type will have $400 USD funds available.

D.
$400 USD will be added back to available funds.

E.
$400 USD will be expired and not available for use.