For Governmental Activities, the Minimum Level of Functional Detail Required

For governmental activities, the minimum level of functional detail required for direct expenses on the Statement of Activities is the same level of detail required in the

A) Proprietary funds Statement of Revenues, Expenses, and Changes in Fund Net Position.
B) Business-type activities column.
C) Fiduciary funds Statement of Changes in Fiduciary Net Position.
D) Governmental funds Statement of Revenues, Expenditures, and Changes in Fund Balance.