A City Reports Deferred Tax Revenue of $300,000 at the Beginning

A city reports deferred tax revenue of $300,000 at the beginning of the year and $350,000 at the end of the year. What adjustment is needed to fund balance to reconcile the governmental funds balance sheet information to net position for governmental activities in the government-wide statement?

A) $350,000.
B) $50,000.
C) $(50,000) .
D) ($300,000) .