Here Is Information on a Town Government's Governmental Funds at the End

Multiple Choice

Here is information on a town government's governmental funds at the end of the current year:
$$\begin{array} { | l | r | } \hline \text { Fund balances, governmental funds } & \$ 14,000,000 \\\hline \text { Capital assets, accumulated depreciation } & 12,000,000 \\\hline \text { Principal of long-term debt } & 25,000,000 \\\hline \text { Noncurrent accrued compensated absences } & 2,000,000 \\\hline \text { Capital assets, at cost } & 54,000,000 \\\hline \text { Net pension and OPEB obligation } & 30,000,000 \\\hline\end{array}$$ The net position of governmental activities at the end of the current year is:

A) $11,000,000
B) $29,000,000
C) $(1,000,000)
D) $23,000,000