Where Are Fiduciary Type Funds Reported in the Government-Wide Statements

Where are fiduciary type funds reported in the government-wide statements?

A) Fiduciary type funds are excluded from the from the government-wide statements.
B) Fiduciary type funds are blended with the governmental type funds and included in the governmental activities column.
C) In a separate column before the discretely presented component units.
D) In a separate column after the discretely presented component units.