Unassigned Fund Balance $\textbf{ cannot }$

Unassigned fund balance $\textbf{ cannot }$ be described as

A) The residual fund balance that remains after accounting for nonspendable fund balance, restricted fund balance, committed fund balance, and assigned fund balance.
B) A fund balance category that is used to report positive and negative balances in any governmental fund.
C) The amount of governmental fund net assets with no constraints on their use.
D) A fund balance category that is used to report positive and negative balances in the General Fund, but only negative balances in other governmental funds.