In Its Government-Wide Statement of Net Position,a Government Reported Assets

Multiple Choice

In its government-wide Statement of Net Position,a government reported assets of $165 million,including $50 million in capital assets (net of depreciation) ,and liabilities of $80 million,including long-term debt of $60 million,$40 million of which was issued to acquire capital assets. In addition,$30 million was restricted for debt service and other purposes. The government's Unrestricted Net Position would be reported as:

A) $85 million.
B) $55 million.
C) $45 million.
D) $35 million.