This is a tough question. Keep in mind bond anticipation notes are not the same as bonds. They are generally short-term financing that is to be paid off with the issuance of the actual bonds. Bonds would definitely be other financing sources.
Also, in regards to answer A, that's the control account for other financing sources, which means it's budgetary. You wouldn't record the transaction to the control account even if it were an actual bond instead of the anticipation note.
To your point though, I double-checked Becker's material and it says bond anticipation notes are generally accounted for as other financing sources. It would seem they can be recorded as a payable as well based on this MCQ.
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