In the Government-Wide Statement of Net Position, Interfund Receivables and Payables

In the government-wide statement of net position, interfund receivables and payables

A) Should not be reported.
B) Should only be reported for balances payable between governmental activities and business-type activities.
C) Can be reported in either the governmental activities or business-type activities columns.
D) Should be eliminated in the governmental activities column but not the business-type activities column.