D is corrent because per ASC Topic 255, nonmonetary items include assets and liabilities whose amounts may change over time in terms of a monetary unit (e.g., the U.S. dollar). Examples of nonmonetary assets and liabilities included inventory, property, plant, equipment, and obligations under warranties. Accumulated depreciation is a nonmonetary item because it relates to equipment.
A is incorrect because the advance represents a claim to receive a fixed amount in terms of a monetary unit and is therefore a monetary item.
B is incorrect because the allowance account relates to the accounts receivable, which is a monetary item.
C is incorrect because the unamortized premium relates to the bonds payable account, which is a monetary item.
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