The City of Trixie Reports in Their General Fund a $505,000

The City of Trixie reports in their General Fund a $505,000 special item (an inflow) and a $1,750,000 extraordinary item (an outflow) in the same year. Which of the following statements would be false?

A) Fund balance would decrease $1,245,000.
B) The extraordinary item and the special item should be reported separately on the face of the Statement of Revenues, Expenditures, and Changes in Fund Balance.
C) Fund balance would increase by only $505,000.
D) Of extraordinary items and special items, only special items are under the control of management.