Hmm, I'm not too familiar with the NPSP features. I'll need to review the details on Levels, Engagement Plans, and General Accounting Units to see which one best fits the requirement of tracking restricted donations.
This looks like a pretty straightforward question. I think the best approach is to create a test class to execute the business logic and run the test in the Developer Console. That way, I can ensure the Apex class is working as specified by the requirements.
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