In Its Statement of Net Position, a Government Reported

Multiple Choice

In its Statement of Net Position, a government reported:
assets of $110 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 Position would be reported as:

A) $45 million.
B) $25 million.
C) $30 million.
D) $35 million.