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D is corrent. Per GASB Codification Section S40, "The debt service transactions of a special assessment issue for which the government is not obligated in any manner should be reported in an agency fund rather than a Debt Service Fund." The $400,000 would be accounted for in an enterprise fund.
A is incorrect. The debt service transactions for a special assessment issue for which the government is not obligated in any manner should be reported in an agency fund rather than a Debt Service Fund. 
B is incorrect The $400,000 would be accounted for in an enterprise fund. 
C is incorrect. Neither sets of transactions would be reported in the Debt Service Fund.