In Its Statement of Net Assets,a Government Reported

Multiple Choice

In its Statement of Net Assets,a government reported:
•assets of $90 million,including $30 million in capital assets (net) ,and
•liabilities of $40 million,including long-term debt of $15 million,all related to capital asset acquisition.
The government also reported $10 million of net assets were restricted for payment of debt service.The government's unrestricted net assets would be reported as:

A) $15 million.
B) $25 million.
C) $30 million.
D) $35 million.