Income Summary,before Closing to Capital,contains a Debit Balance of $110

Multiple Choice

Income Summary,before closing to Capital,contains a debit balance of $110 and a credit balance of $200.What is the entry to close Income Summary to Capital?

A) Debit Income Summary $100;credit Capital $200
B) Debit Income Summary $86;credit Capital $110
C) Debit Capital $90;credit Income Summary $90
D) Debit Income Summary $90;credit Capital $90