Each of the Following Would Be Defined as a Governmental

Each of the following would be defined as a governmental entity based on the definition of a government that was jointly developed by the GASB and FASB except

A) A Historic Preservation District created by the governing board of the municipal government.
B) A Charter School incorporated in accordance with state law and accountable to the state oversight agency, which has the power to dissolve it.
C) A hospital formerly owned by a local government entity that was sold to and is now owned by a private, for-profit health care management corporation.
D) A financing authority that is legally separate from the municipal government, but provides financing for the government's major capital projects. The governing board of the financing authority is appointed by the municipal government's board.