How should the consultant accomplish this with NPSP?

A finance associate needs to track specific funds associated with gifts from individuals and organizations. Gifts may be received as either single amounts associated with one or more funds, and totals by fund will need to be reported on for reconciliation with a finance system.

How should the consultant accomplish this with NPSP?
A . Create Campaign records for each of the funds, create a custom Lookup to Campaigns on the Payment Object, and associate them with Payment records representing the amounts towards each fund.
B . Create General Accounting Unit records for each of the funds, and associate them with the Opportunity by GAU Allocation record amounts representing the amounts towards each fund.
C . Create a custom multi-select picklist on the Opportunity record to allow for choosing each of the funds towards which the gift is designated.
D . Create Campaign records for each of the funds, and associate them with the Opportunity Primary Campaign field on the Opportunity records representing the amounts towards each fund.

Answer: B